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2012 (7) TMI 168 - AT - Central ExcisePower of Commissioner (Appeals) to remand the case back for de novo adjudication in view of amendment in Section 35A of the Central Excise Act, 1944 - Held that:- Wording of the section 35A(3) is exactly similar to the wording of Section 128(2) of the Customs Act, 1962 which deals with the power of the first appellate authority. Supreme Court in case of Union of India vs. Umesh Dhaimode (1997 (2) TMI 140 (SC)) while interpreting Section 128(2) of the Customs Act, held that aforesaid provision vested the appellate authority with power to remand the matter back. In view of the aforesaid position in law expounded by the Supreme Court, no merit exists in appeals.
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