2015 (9) TMI 719

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..... hri Jagdish Surti, Advocate Per: H.K. Thakur This appeal has been filed by the Revenue on the grounds that the Commissioner (Appeals) does not have the power to remand as per amended Section 35A(3) of Central Excise Act, 1944. 2. Shri L. Tendupatra (AR) appearing on behalf of the Revenue argued that the Commissioner (Appeals) does not have the power to remand and, therefore, the order passed by .....

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..... (Guj.). In this case of Medico Labs, the Hon'ble High Court had held that even after the amendment of Section 35A(3) of Central Excise Act, 1944, the Commissioner (Appeals) continue to have power of remand. As the issue is no more res integra, therefore, the appeal filed by the Revenue is rejected. 5. The cross objection filed the Respondent also gets disposed of. (Dictated and pronounced in .....

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