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Commissioner, Central Excise & Service Tax, Vapi Versus M/s Chemiesynth Ltd

2015 (9) TMI 720 - CESTAT AHMEDABAD

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 Motor .....

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ven 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 - Decided against Revenue. - Appeal No.E/10815/2013-SM - Order No. A/11010 / 2015 .....

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ner (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, the .....

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