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2009 (9) TMI 142 - AT - Central ExciseRevenue filed this Appeal against the impugned order whereby Commissioner (Appeals) remanded the matter to the adjudicating Authority to decide afresh - contention of Revenue is that the Commissioner has no power to remand after the amendment to the provisions of Section 35A of the Central Excise Act. - This issue has already been settled by the Tribunal in the case of Commissioner of Central Excise, Jamshedpur v. Telco Construction Equipment Co. Ltd. in which the Tribunal held that even after amendment, Commissioner (Appeals) having power to remand - In view of the above decision of the Tribunal I find no merit in the Appeal. The same is dismissed
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