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2012 (8) TMI 291 - AT - Central ExciseChallenge of remand of the matters by the first appellate authority - Held that:- As decided in MIL INDIA LTD. Versus COMMISSIONER OF C. EX., NOIDA [2007 (3) TMI 8 - SUPREME COURT OF INDIA] the first appellate authority should have decided the issue as per the provisions of Central Excise Act, 1944 by looking into the documentary evidences available to him and does not have the powers to remand the matter back to the adjudicating authority - the impugned remand order is unsustainable.
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