TMI Blog2017 (9) TMI 1476X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue against that order. Therefore, Revenue is prohibited from contesting the issue in other proceedings - Since the Revenue has not preferred any appeal against the said order, the order has attained finality and there cannot be any subsequent order - appeal dismissed - decided against Revenue. - Ex. Appeal No.478/10 - FO/75916/2017 - Dated:- 7-3-2017 - Shri P.K. Choudhary, Judicial Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 dated 09.03.2011, has been accepted by the Committee of Commissioners. Revenue has cited several judgments including judgments of the Hon ble Apex Court to the effect that the power of remand has been taken away by virtue of amendment to Section 35A of the Central Excise Act, 1944 w.e.f. 11.05.2001. 4. The ld. Advocate, Shri S. Bagaria, appearing on behalf of the Respondent-Assessee, filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther proceedings. In support of his contention, the ld.Advocate referred to the following decisions : (i) CCE Vs. Surcoat Paints (P) Ltd. : 2008 (232) ELT 4 (SC) ; (ii) Boving Fouress Ltd. Vs. CCE : 2006 (202) ELT 389 (SC) ; (iii) I.O.C.L. Vs. CCE : 2006 (202) ELT 37 (SC) ; (iv) CCE Vs. Bigen Industries Ltd. : 2006 (197) ELT 305 (SC). 5. Heard both sides and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X
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