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2013 (1) TMI 247 - AT - Central ExcisePower to remand the matter for de novo adjudication u/s 35A by Commissioner (Appeals) - Section 228 of the Customs Act – Held that:- Following the decision in case of () that there is no specific power of remand given u/s 228 of the Customs Act to the Commissioner (Appeals), yet the power to remand the matter to the adjudicating authority is inbuilt in the said provision. Therefore, we do not find merit in the plea of the revenue that the Commissioner (Appeals) after the amendment of Section 35A has no power to remand the case for de novo adjudication. Decides against revenue Remanded back for de novo adjudication - Department failed to supply to the respondent un-relied upon documents seized during investigation despite of request – Circular No. 42/88-CX, dated 24-5-1988 - Circular No. 48/88-CX.6, dated 10-6-1988 - Held that:- As per these circulars, the documents/records which are not relied upon in the Show Cause Notice are required to be returned under proper receipt to the persons from whom they are seized. Therefore, we do not find any fault with the above approach adopted by the Commissioner (Appeals), therefore, the impugned order remanding the matter for de novo adjudication after supply of copies of relevant documents to the respondent cannot be faulted. Against revenue
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