TMI Blog2015 (9) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... r in structurals or otherwise need to be verified by the lower authority before passing any order in this regard. I do agree with the said proposition of the Ld. Commissioner (Appeals) and with the consent of both sides, the matter is remanded to the adjudicating authority for necessary verification as to whether the disputed items have been used as structural steels or otherwise - Decided in favo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese items were used in structures or otherwise. He submits that the Ld. Commissioner (Appeals) is not empowered to remand the appeal in view of the amended section of 35A of the Central Excise Act, 1944. 3. Ld. Advocate Shri Sharma for the Respondent submits that in view of the judgment of this Tribunal in the case of Commr. of Central Excise, Delhi-I Vs. Vikram Dhawan reported in 2012 (284) E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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