2002 (12) TMI 383 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata disposed of three appeals together as the issue was identical. The Commissioner (Appeals) has the power to remand matters even after the amendment of Section 35A(3) by the Finance Act, 2001. However, a Division Bench held a different view, so the matters were referred to the Hon'ble President for constitution of a Larger Bench to decide the disputed issue.