Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 617 - AT - Central ExciseJurisdiction - power to remand - as per the department, clause 122 seeks to amend Section 35A of the of the Central Excise Act, 1944, so as to withdraw the power of Commissioner (Appeals) to ‘remand’ the matters back to the Adjudicating Authority for fresh consideration - Held that: - the precedent ruling of this Tribunal in the case of Commissioner of Central Excise Versus Honda Seil Power Products Ltd. [2013 (3) TMI 303 - CESTAT NEW DELHI], squarely coveres the issue in the present case, where it was held that power to remand the matter back in appropriate cases is inbuilt in Section 35A(3) of the Central Excise Act, 1944 and it is apparent that the Commissioner (Appeals) have power to remand the matter back to the original adjudicating authority even after the amendment of Section 35A(3) - appeal dismissed - decided against Revenue.
|