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2010 (10) TMI 475 - CESTAT, CHENNAIPower to remand the case - Does the Commissioner (Appeals) have the power to remand the case to the adjudicating authority after amendment of Section 35A(3) of the Central Excise Act, 1944 by the Finance Act, 2001 w.e.f. 11-5-2001 - in the case of MIL India Ltd. v CCE, Noida [2007 -TMI - 1196 - SUPREME COURT OF INDIA], the Apex Court has noted in para-4 of its judgment that the power of remand by Commissioner (Appeals) has been taken away by amendment to Section 35A w.e.f. 11-5-2001 under the Finance Bill, 2001 - Thus, agree with the Revenue that the Commissioner (Appeals) has no power to remand the case back to the original authority w.e.f. 11-5-2001.
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