TMI Blog2019 (1) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... remand the matter back to the original adjudicating authority even after the amendment of Section 35A(3) - appeal dismissed - decided against Revenue. - MA(COD)-76834/18 & CO-77270/18 & Ex. Appeal No.78122/18 - MO/76059/2018 & FO/A/77159/2018 - Dated:- 28-12-2018 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER Shri A. K. Biswas, Supdt. (A.R.) for the Revenue Shri Shyamal Dey, Adv. for the Respondent (s) ORDER Per Shri P. K. Choudhary: The present Miscellaneous Application has been filed by the Appellant seeking condonation of delay of 8 days in filing the instant appeal before this Tribunal. 2. In view of the submissions advanced by the ld.D.R. for the Revenue and the reasons explained in the Misc. Application, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, has supported the impugned order. In support of his contention, he referred to the decision of the Hon ble High Court of Gujarat in the case of CCEx., Ahmedabad I Vs. Medico Labs as reported in 2004 (173) ELT 117 (Guj.), wherein the Hon ble High Court has held that even after the amendment of Section 35A (3), the Commissioner (Appeals) continues to have the power of remand. Accordingly, the ld.Advocate argued for dismissal of appeal. 9. Heard both sides and perused the appeal records. 10. I find that the issue is no more res-integra in view of the various decisions of the Hon ble Supreme Court, Hon ble High Courts and Tribunal. The similar issue on interpretation of the above provision, came up before the Hon ble Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill it is stated that clause 122 seeks to amend Section 35A so as to withdraw the powers of the Commissioner (Appeals) to remand matters back to the adjudicating authority for fresh consideration . I also find that similar view has been held by the Tribunal in the case of Commissioner of Central Excise, Meerut II Vs. Honda Seil Power Products Ltd. reported in 2013 (287) ELT 353 (Tri.-Del.). The relevant paragraphs are reproduced below : 8. The aforesaid observation of the Supreme Court in the matter of MIL India Ltd. (supra) are in the nature of passing remarks on the scope of powers of Commissioner (Appeals) hearing an appeal under Section 35A(3). Therefore, aforesaid observation of the Supreme Court in our view cannot take p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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