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2011 (1) TMI 977 - AT - Service TaxDemand of Service Tax - Commissioner(Appeals) remanded the matter to the adjudicating authority to decide the issue afresh after allowing the inspection of the record - contention of Revenue that Commissioner(Appeals) has no power to remand w.e.f. 11.05.2001 - Held that:- High Court in the case of CC, Amritsar v. M/s.Enkay (India) Rubber Co. Pvt.Ltd. (2007 (3) TMI 276 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH) held that after amendment to Section 35A(3) of Act Commissioner(Appeals) has no power to remand the matter to the adjudicating authority. Central Board of Excise & Customs issued instruction dated 25.07.2008 to this effect also. merit in the contentions of the Revenue that Commissioner(Appeals) has no power to remand after the amendment to Section 35A(3) of the Central Excise Act. As respondents made a request for copies of seized records before the adjudicating authority. The Respondents are entitled for copies of relied upon documents and also the un-relied upon documents which were seized.
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