TMI Blog2012 (8) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... the documentary evidences available to him and does not have the powers to remand the matter back to the adjudicating authority - the impugned remand order is unsustainable. - E/267/11 - - - Dated:- 11-7-2012 - Mr. M.V. Ravindran, J. For Appellant : Shri B.V. Joshi, A.R. For Respondent : Shri K.I. Vyas, Adv Per : Mr. M.V. Ravindran; This appeal is directed against the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Hon ble Supreme Court in the case of Mill India Ltd. 2007 (210) ELT 188 (S.C.). 3. Ld. counsel on the other hand would submit that Hon ble High Court of Gujarat in the case of Medico Labs 2004 (173) ELT 117 (Guj.) has held that the Commissioner (Appeals) continues to have power of remand even after amendment to the provisions of Section 11AC of the Central Excise Act, 1944. It is his submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of Mill India Ltd., in identical situations I am persuaded to take the same view as I find that the judgment of Hon ble Supreme Court was not placed before the Hon ble High Court is the case of Medico Labs (supra). 5. Accordingly, I hold that the first appellate authority is precluded from remanding the matter to the adjudicating authority as per the judgment in the case of Mill India L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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