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TMI BlogPowers of Commissioner (Appeals) to remand casesX X X X Extracts X X X X X X X X Extracts X X X X ..... oners of Customs All Chief Commissioners of Central Excise All Chief Commissioners of LTU Sub:- Powers of Commissioner (Appeals) to remand cases - Reg. Madam / Sir, Section 35A(3) of the Central Excise Act, 1944 / Section 128A(3) of the Customs Act, 1962 as it existed before 11.5.2001 provided that Commissioner (Appeals) shall, after making such further enquiry as may be necessary, pass such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d proper, confirming, modifying or annulling the decision or order appealed against." 3. The matter whether the Commissioner(Appeals) continues to have powers to remand beyond 11.5.2001 came up before the Gujarat High Court in the case of M/s. Medico Lab. The Hon'ble High Court of Gujarat, vide order dated21.9.2004 in the case of CCE, Ahmedabad-I Vs. Medico Lab, held that Commissioner(Appeals) c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Supreme Court was not dealing with the provisions where earlier power of remand was specifically conferred and subsequently taken away by amendment carried by Finance Act, 2001. 5. The Hon'ble Supreme Court in its judgement dated 1.3.2007 in Civil Appeal No. 6988/2005 in the case of MIL India Ltd. [2007(210) ELT.188(SC)] has observed that "in fact, the power of remand by the Commissioner( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ab and the High Court has held that the Commissioner (A) has power to remand under the amended provisions also. The appeal (CEA No.29/2008) filed by the Commissioner of Central Excise, Jallandhar against the said order in the Hawkins Cookers case stating that the said observations as quoted above are part of the ratio decidendi of the decision of the Hon'ble Supreme Court , has been allowed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of adjudicating authority in the matter of assessment and the Commissioner(A) can add or subtract certain items from the order of assessment made by the adjudicating authority and the order of Commissioner (A) could also be treated as an order of assessment. Board instructions dated 25.7.2008 (copy enclosed) may be referred in this regard. 7. The receipt of this instruction may please be acknowl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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