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2018 (7) TMI 1665 - AT - Central ExciseJurisdiction - power of Commissioner (Appeal) to remand the case - amendment of Section 35A (3) of the Central Excise Act - Held that:- There are conflicting decisions regarding the power of remand by the Commissioner (Appeal) after amendment of Section 35A (3) of the Central Excise Act by Finance Act, 2001. This issue has been finally decided after considering the conflicting judgements on the issue by the Larger Bench in case of Commissioner of Central Excise , Bhubaneswar Vs. Oripol Industries [2003 (5) TMI 86 - CEGAT, NEW DELHI], where it was held that the respondent cannot be heard to contend that the Commissioner (Appeals) would still retain the power of remand as an inherent power of the appellate authority. In case of Viper Chemicals [2002 (6) TMI 216 - CEGAT, MUMBAI], it has been held that Commissioner (Appeal) is not empowered to remand the case to Adjudicating Authority in view of amendment carried out in the Section 128 (3) of the Customs Act, 1962; the Section 128 (3) is pari materia with Section 35A (3) of Central Excise Act, 1944 after amendment carried out vide Finance Act, 2001. The case is remanded back to Commissioner (Appeal) for taking appropriate action as per law following the principle of natural justice - appeal of Revenue allowed.
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