TMI Blog2011 (1) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in the case of CC, Amritsar v. M/s.Enkay (India) Rubber Co. Pvt.Ltd. (2007 (3) TMI 276 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH) held that after amendment to Section 35A(3) of Act Commissioner(Appeals) has no power to remand the matter to the adjudicating authority. Central Board of Excise & Customs issued instruction dated 25.07.2008 to this effect also. merit in the contentions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e record and if possible after supplying the copies to the present Respondents. 2. Briefly stated the facts of the case are that Respondents are registered with Revenue as provider of security agency. A Show Cause Notice was issued demanding Service Tax in respect of the service provided by the Respondents. The Respondents asked for copies of seized documents for filing a reply to Show Cause No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. Further I find that Central Board of Excise Customs issued instruction dated 25.07.2008 to this effect also. In view of the above I find merit in the contentions of the Revenue that Commissioner(Appeals) has no power to remand after the amendment to Section 35A(3) of the Central Excise Act. 5. I find that the Respondents made a request for copies of seized records before the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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