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2015 (9) TMI 719 - AT - Central ExcisePower of Commissioner (Appeals) to remand back the matter - Held that:- Bench in the case of Bacha Motors (P) Ltd (2010 (5) TMI 86 - CESTAT, AHMEDABAD) has held that the Commissioner (Appeals) has such power to remand. In this judgment of Bacha Motors (P) Ltd, the Bench has relied upon the judgment of Hon'ble Gujarat High Court in the case of CCE Ahmedabad-I Vs Medico Labs [2004 (9) TMI 108 - HIGH COURT OF GUJARAT AT AHMEDABAD]. In this case of Medico Labs, the Hon'ble High Court had held that even after the amendment of Section 35A(3) of Central Excise Act, 1944, the Commissioner (Appeals) continue to have power of remand. As the issue is no more res integra - Decided against Revenue.
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