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2015 (9) TMI 719 - AT - Central ExcisePower of Commissioner (Appeals) to remand back the matter - Held that - Bench in the case of Bacha Motors (P) Ltd (2010 (5) TMI 86 - CESTAT, AHMEDABAD) has held that the Commissioner (Appeals) has such power to remand. In this judgment of Bacha Motors (P) Ltd, the Bench has relied upon the judgment of Hon ble Gujarat High Court in the case of CCE Ahmedabad-I Vs Medico Labs 2004 (9) TMI 108 - HIGH COURT OF GUJARAT AT AHMEDABAD . In this case of Medico Labs, the Hon ble High Court had held that even after the amendment of Section 35A(3) of Central Excise Act, 1944, the Commissioner (Appeals) continue to have power of remand. As the issue is no more res integra - Decided against Revenue.
Issues involved: Power of Commissioner (Appeals) to remand the case under amended Section 35A(3) of Central Excise Act, 1944.
Analysis: The appeal was filed by the Revenue challenging the power of the Commissioner (Appeals) to remand the case under the amended Section 35A(3) of the Central Excise Act, 1944. The Revenue contended that the Commissioner (Appeals) lacked the authority to remand, seeking to set aside the order passed by the First Appellate Authority. Shri L. Tendupatra, representing the Revenue, argued against the power of the Commissioner (Appeals) to remand the case. On the other hand, Shri Jagdish Surti, appearing for the Respondent, relied on the case law of Bacha Motors (P) Ltd Vs CST Ahmedabad [2010 (255) ELT 530 (Tri-Ahmd)], asserting that the Commissioner (Appeals) indeed possessed the power to remand. After hearing both parties and examining the case records, the central issue revolved around determining the authority of the Commissioner (Appeals) to remand the case to the Adjudicating authority. The Tribunal referenced the judgment in the case of Bacha Motors (P) Ltd, which established that the Commissioner (Appeals) did have the power to remand. This decision was supported by a previous ruling of the Hon'ble Gujarat High Court in the case of CCE Ahmedabad-I Vs Medico Labs [2004 (173) ELT 117 (Guj.)], which maintained the Commissioner (Appeals)'s remand authority even after the amendment of Section 35A(3) of the Central Excise Act, 1944. Consequently, since the issue was settled law, the appeal filed by the Revenue was dismissed. Additionally, the cross objection filed by the Respondent was also disposed of in the same judgment.
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