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2017 (3) TMI 1594 - AT - Central ExciseRemand order - whether the remand order was valid and whether the first appellate authority was not competent to remand with the assent accorded to the Finance Act, 2001? - Held that: - The appellant is not averse to a fresh finding on the submissions made by them; on the contrary, their insistence is that the first appellate authority should do so. Acceptance of their plea by the Tribunal would entail a remand; the persona of the authority rendering the findings afresh should not be of concern to the appellant - There is no reason to find any fault with this determination on the part of the first appellate authority - appeal dismissed.
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