2009 (9) TMI 818 - AT - Central Excise

Power of Commissioner (Appeals) to remand a case - Amendment of Section 35A(3) of the CEA, 1944 - Held that - the Hon ble Gujarat High Court in the case of Commissioner of Central Excise, Ahmedabad-I v. Medico Labs 2004 (9) TMI 108 - HIGH COURT OF GUJARAT AT AHMEDABAD that even after the amendment to the statutory provision noted above, the Commissioner (Appeals) continues to have the power to remand the case - appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT CHENNAI upheld the power of the Commissioner (Appeals) to remand a case even after the amendment of Section 35A(3) of the Central Excise Act, 1944. The decision was based on the Gujarat High Court's ruling in Commissioner of Central Excise, Ahmedabad-I v. Medico Labs and the Supreme Court's decision in Union of India v. Umesh Dhaimode. The Revenue's appeal was dismissed, affirming the impugned order.