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2017 (8) TMI 593 - HC - Central ExciseJurisdiction - power of the Joint Commissioner of Central Excise to remand the matter to the adjudicating authority - Section 85 of the Finance Act 1994 - Held that: - the first respondent while exercising powers under Section 85 (4) of the Finance Act has powers to pass orders as he thinks fit and such orders will also include an order of remand and amendment to Section 35-A (3) with effect from 11.05.2001 does not in any manner impact the power of the Commissioner of Central Excise (Appeals) while dealing with an order passed under the Finance Act - petition dismissed - decided against petitioner.
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