TMI Blog2008 (10) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench of the Hon'ble Supreme Court - except for these Appeals filed by the Commissioner of Central Excise, Kolkata-III, none of the other Commissioners in Kolkata or outside Kolkata in the Eastern Zone in the jurisdiction of this Bench have questioned the power of the Commissioner (Appeals) to remand cases - Appeal is rejected - E/256-257, 264-268, 270, 274, 289, 357 and 400/200 - A-1046-1057/KO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001, the Commissioner (Appeals) has been divested of his power to remand a matter to the lower authority. He also cites the decision of the Hon'ble Punjab and Haryana High Court in the case of C.C.Ex, Jalandhar v. B.C. Kataria - 2008 (221) E.L.T. 508 (P H). He argues that all these cases in which the Commissioner (Appeals) has remanded the matter to the lower Appellate Authority have been revi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble Gujarat High Court has been accepted by the Department and no appeal has been filed against the same in the Hon'ble Supreme Court. He further states that the Kolkata Bench of the Tribunal has been consistently following the cited decision of the Hon'ble Gujarat High Court as in the case of CC (Prev.), Kolkata v. Swapan Dey - 2005 (192) E.L.T. 463 (Tri.-Kolkata) and no appeals have been filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t nor against the decisions of this Bench, any appeals have been filed by the Department. There is also no contrary decision from the Hon'ble jurisdictional Calcutta High Court. Further, we note that the law as it exists now after the amendment is similar to the earlier provision which has been interpreted by the Hon'ble Supreme Court in the case of Umesh Dhaimode (cited supra). No contrary order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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