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2017 (9) TMI 1476 - AT - Central ExcisePower of remand - whether the Commissioner (Appeals) has no power of remand as the said power was taken away by the amending Section 35A of the CEA, 1944, w.e.f. 11.05.2001? - Held that: - the Order-in-Appeal dated 09.03.2011 has attained finality due to non-filing of appeal by the Revenue against that order. Therefore, Revenue is prohibited from contesting the issue in other proceedings - Since the Revenue has not preferred any appeal against the said order, the order has attained finality and there cannot be any subsequent order - appeal dismissed - decided against Revenue.
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