2009 (9) TMI 776

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..... Heard both sides. 2. Revenue filed these Appeals against a common impugned Order whereby the Commissioner (Appeals) held that the impugned Order was passed in violation to the principles of natural justice as the copies of the relied-upon and unrelied- upon documents seized from the premises of the Respondents were not returned to the assessees. The Commissioner (Appeals) has not decided the is .....

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..... ction 35A of the Central Excise Act, whereas in the case of Enkay (India) Rubber Co. Pvt. Ltd.(supra), the Hon'ble Punjab & Haryana High Court held that the Commissioner (Appeals) has no power to remand the matter. In the present case, I find that the situation is peculiar. The Respondents' requests for supply of the copies of the relied-upon and unrelied-upon documents and this contention is noti .....

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..... ise Act, the Commissioner has power to remand. This view is followed by this Bench in the case of in the case of CCE, Kolkata-III v. Panihati Castings Pvt. Ltd. reported in 2009 (239) E.L.T. 57 (Tri.-Kolkata) = 2008 (10) LCX0295 and other cases. Further, I find that the Hon'ble Supreme Court in the case of Union of India v. Umesh Dhaimode reported in 1998 (98) E.L.T. 584 (S.C.) = 1997(02) LCX0211, .....

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