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2011 (8) TMI 407 - CESTAT, AHEMDABADWhether the Commissioner (Appeals) has powers to remand the matter to the original adjudicating authority after the amendment of Section 35A(3) of Central Excise Act, 1944 - In the decision of the Hon ble Gujarat High Court in the case of Medico Labs [2004 -TMI - 47062 - HIGH COURT OF GUJARAT AT AHMEDABAD], held that Commissioner has the powers to remand - Reject the appeal of revenue.
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