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2015 (9) TMI 720 - CESTAT AHMEDABAD

2015 (9) TMI 720 - CESTAT AHMEDABAD - TMI - Power of Commissioner (Appeals) to remand back the matter - Held that:- Bench in the case of Bacha Motors (P) Ltd (2010 (5) TMI 86 - CESTAT, AHMEDABAD) has held that the Commissioner (Appeals) has such power to remand. In this judgment of Bacha Motors (P) Ltd, the Bench has relied upon the judgment of Hon'ble Gujarat High Court in the case of CCE Ahmedabad-I Vs Medico Labs [2004 (9) TMI 108 - HIGH COURT OF GUJARAT AT AHMEDABAD]. In this case of Medico .....

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he 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 First Appellate Authority should be set aside. 3. Shri Jagdish Surti (Advocate) appearing on behalf of the Respondent relied upon the case law in the case of Bacha Motors (P) Ltd .....

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