2004 (11) TMI 582 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT NEW DELHI upheld the validity of the impugned order of the Commissioner (Appeals) in a case where the Revenue contested the power of the Commissioner to remand the matter to the adjudicating authority. The Tribunal cited a previous case to support the Commissioner's authority to remand, leading to the dismissal of the Revenue's appeal.