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2011 (1) TMI 851 - CESTAT BANGALOREDemand – Department alleged that appellant directly supply the various bought out items to other party and accordingly demanded for duty was confirmed - As per the judgment of the Hon'ble Supreme Court in the case of MIL India Ltd. Vs. CCE, Nodia [2007 -TMI - 1196 - SUPREME COURT OF INDIA] the powers to remand the matter back to the Adjudicating Authority no longer vests with the Commissioner (A) - Therefore, appeal is allowed by way of remand to Commissioner (Appeals).
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