Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 55 - AT - Central ExciseJurisdiction - power of Commissioner (Appeals) to remand the matter w.e.f.11.05.2001 - amendment of Section 35A (3) of the Central Excise Act, 1944, by the Finance Act, 2001 - interpretation of statute - Held that:- The similar issue on interpretation of the above provision, came up before the Hon’ble Supreme Court in the case of Union of India Vs. Umesh Dhaimode [1997 (2) TMI 140 - SUPREME COURT OF INDIA], wherein the Hon’ble Supreme Court after analyzing the provision, held that power to remand the matter to the authority below for fresh decision is inbuilt in the aforesaid provision. Thus, the Commissioner (Appeals) have power to remand the matter back to the original adjudicating authority even after the amendment of Section 35A(3) - appeal dismissed - decided against Revenue.
|