2003 (7) TMI 515 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi granted condonation of delay of 15 days in filing Appeal Nos. E/1325 and 1328 to 1330 of 2003. The appeals are against an order remanding a case to the original authority under Section 35A(3) of the Central Excise Act. The department initially accepted the order but later doubted its legal validity due to conflicting decisions. A Larger Bench of the Tribunal resolved the conflict by holding that the Commissioner (Appeals) has no power of remand. The delay was condoned, and the appeals were directed to be heard on 12-9-2003.