2003 (10) TMI 176 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that the Commissioner (Appeals) retains the power to remand cases to the original adjudicating authority despite legislative changes by the Finance Act, 2001. This decision was based on the Apex Court's ruling in the case of UOI v. Umesh Dhaimode. The appeals were dismissed, and stay applications by the department were also rejected.