TMI Blog2011 (8) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... T AT AHMEDABAD], held that Commissioner has the powers to remand - Reject the appeal of revenue. - E/1596, 1615, 1757 TO 1759/10 & E/1870/10 - - - Dated:- 12-8-2011 - Hon ble Mr. B.S.V. Murthy, Member (Technical) Appellant : Shri J.S. Negi, SDR Respondent : Shri Paritosh Gupta, Adv. Per: Mr. B.S.V. Murthy: All the cases are taken up together since all the appeals involve the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SC)] 6. CCE Bhubaneshwar Vs. Oripol Industries [2003 (155) ELT 278 (Tri. LB)] He also relies upon the Board s letter F.No.275/34/2006-CX.8A dated 18.02.10. In the decisions of the Tribunal cited by him and in view of the decision of the Hon ble Supreme Court in the case of MIL India Ltd., it has to be held that Commissioner (Appeals) does not have powers to remand after the amendment of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Labs. Further, in the case of CCE Pondicherry Vs. Neycer India Ltd. reported in 2010 (261) ELT 672 (Tri. Chennai) also a similar view was taken relying upon the decision of the Hon ble Gujarat High Court. Thus it can be seen that not only Ahmedabad Bench which followed the decision of Hon ble Gujarat High Court in Medico Labs considered to the decision of Hon ble Supreme Court in the case of MIL ..... X X X X Extracts X X X X X X X X Extracts X X X X
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