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2007 (9) TMI 167 - HC - Central ExciseComm.(A) is not vested with the power to remand back cases consequent to the specific amendment in this regard carried by the Finance Act, 2001 w.e.f. 11.5.01 – Hence revenue appeal is allowed question remand back by Comm.(A) u/s 35A(3) of C.E. Act.
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