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2013 (1) TMI 276 - AT - Central ExcisePower to remand the matter by Commissioner (Appeals) u/s 35A(3) - back to the adjudicating authority – Held that:- Following the decision in case of MEDICO LABS. (2004 (9) TMI 108 - HIGH COURT OF GUJARAT AT AHMEDABAD) held that Commissioner (Appeals) continues to have power of remand even after the amendment of Section 35A(3) of the Central Excise Act, 1944 by Finance Act, 2001 w.e.f. 11-5-2001. Therefore despite of amendment in Section 35A(3), the Commissioner (Appeals) continues to have power of remand. Against revenue
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