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2012 (5) TMI 430 - AT - Central ExciseLegality of remand order passed by Commissioner - CENVAT Credit on electric cables and wires - Commissioner without giving any finding on the case laws cited by appellant, remanded the matter to lower authority after concluding that assessee is not entitled for credit - Held that:- Commissioner is not empowered to remand the case to the lower Adjudicating Authority, after the amendment of Section 35A and the Supreme Court's decision in the case of MIL India Ltd. vs. CCE, Noida (2007 (3) TMI 8 (SC)). In these circumstances, we direct Commissioner (Appeals) to decide the case afresh, while taking into consideration the case laws cited by the Appellant without insisting for predeposit.
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