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2011 (2) TMI 350 - AT - Service TaxPowers of remand - Ex parte order - Since the notice for hearing had been sent to the respondent well in time, none appeared on their behalf and, therefore, so far as the respondent is concerned, the matter is being decided ex parte - Departmental Representative who citing the judgment of Hon'ble Supreme Court in the case of MIL India Ltd. v. CCE [2007 -TMI - 1196 - SUPREME COURT OF INDIA]held that after the amendment of section 35A(3) of the Central Excise Act, 1944 in the year 2001, the Commissioner (Appeals) does not have the power of remand and in this case, the Commissioner (Appeals)'s order remanding the matter to the original Adjudicating Authority is, therefore, contrary to the provisions of law and is not sustainable - The Department's appeal is accordingly allowed.
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