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TMI Blog2007 (11) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order per : S.S. Kang, Vice-President]. - Common issue is involved in these appeals. Therefore, they are being taken up together for disposal. 2. The revenue filed these appeals against the impugned order whereby the Commissioner (Appeals) has remanded the matter to the adjudicating authority. The contention of the revenue is that after amendment of the proviso to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve decision is fully applicable on the facts of the case. 4. he respondents submitted that if after the amendment the Commissioner (Appeals) has power to pass such order as it deemed fit, modify the decision which also includes power to remand. 5. We find that the Hon'ble Supreme Court in the case of Mil India Ltd. v. CCE, Noida has held as under :- "In our view, the High Court had er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... econd round, the appellant appeared before the adjudicating authority and pointed out in the alternative that the duty demanded from the appellants at the rate of Rs. 94,03,5000/- was erroneous as the appellants were entitled to the benefit of Modvat credit. From this it cannot be said that the question of excisability or dutiability had become final. The conclusion of the Commissioner (Appeals) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the power of remand by the Commissioner (Appeals) has been taken away by amending Section 35A with effect from 11-5-2001 under the Finance Bill, 2001. Under the notes to clause 122 of the said Bill, it is stated that clause 122 seeks to amend Section 35A(3) so as to withdraw the powers of the Commissioner (Appeals) to remand matters back to the adjudicating authority for fresh consideration. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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