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2009 (9) TMI 144 - AT - Central ExciseRemand power of Commissioner - The appellants filed this appeal against the impugned order whereby the Commissioner (Appeals) remanded the matter to the adjudicating authority for re-examination of the facts and law and directed the adjudicating authority to pass a fresh order. - Hon’ble Supreme Court in the case of MIL India Ltd. v. Commissioner of Central Excise, Noida reported in [2007 - TMI - 1196 - SUPREME COURT OF INDIA] and the Hon’ble Punjab & Haryana High Court in the case of C.CEx. v. Enkay (India) Rubber Co. Pvt. Ltd., held that Commissioner (Appeals) has no power to remand the matter to the adjudicating authority after the amendment made under Rule 35A of the Central Excise Rules - Gujarat High Court in the case of C.CEx. Ahmedabad-I v. Medico Labs, held that Commsioner (A) having held that even after the amendment to the provisions of Section 35A of the Central Excise Act, the Commissioner (Appeals) has power to remand - held that the appellate authority has power to pass such order as it deemed fit confirming, modifying or annulling the decision of the appealed against and an order of the remand necessarily annuls the decision which is under an appeal before the appellate authority - In view of the above decision of the Hon’ble Supreme Court, the order of remand necessarily annuls the decision which is under an appeal. In the circumstances, I find no merit in the appeal and the same is dismissed.
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