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2010 (5) TMI 86 - AT - Service TaxPower of the commissioner of central excise (Appeals) to remand the matter – appellants submits Commissioner does not have power to remand after amendment to Section 35A(3) of Central Excise Act, 1944 and therefore seeks remand the matter to Commissioner to hear the matter afresh and decide the issue in respect of remand – contradictory judgments of different High Courts. Held that: in the case of M/s Medico Lab, Hon’ble Gujarat High Court was dealing with the issue of remand only and after considering the issue in detail, Hon’ble High Court had come to the conclusion that the Commissioner has powers to remand. In view of the fact that there are contradictory decisions of the Tribunal and other than the decision of Hon’ble High Court of Punjab & Haryana there is no other decision holding a contrary view to that of Hon’ble Gujarat High Court in Medico Lab - as far as Gujarat State is concerned, the decision of Hon’ble Gujarat High Court is binding and accordingly Commissioner has power to remand the matter and therefore no interference is called for
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