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2004 (9) TMI 108 - HC - Central Excise
Extract:
.......ribunal that even after amendment of Section 35A or the Central Excise Act, the appellate authority has the power to set aside the decision, which is under appeal before it and it has power to remand the matter to the authority below for its fresh consideration. 15. In view of the above discussion, both these appeals fail and are hereby, dismissed.