2009 (11) TMI 739 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT CHENNAI upheld the Commissioner (Appeals) direction for remand in two appeals, despite Revenue's challenge based on an amendment to Section 35A(3) of the Central Excise Rules, 1944. The Tribunal cited a Gujarat High Court judgment to support the Commissioner (Appeals) retaining the power of remand post-amendment. The appeals were dismissed.