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TMI Blog2009 (6) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) has been specifically deleted from the statute book - Apex Court in MIL India Ltd. v. CCE, Noida [2007 - TMI - 1196 - SUPREME COURT OF INDIA] has also observed that, the power of remand by Commissioner (Appeals) has been taken away by amending Section 35A Central Excise Act, 1944 with effect from 11-5-2001 under the Finance Bill, 2001 - considering the fact that the law is very ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) while setting aside the order passed by the Asst. Commissioner had remanded the matter for re-adjudication by the Assistant Commissioner. The ground on which the impugned order is sought to be challenged is that the Commissioner (Appeals) has no power to remand a matter. We find that the order passed by the lower authority is not maintainable. The Commissioner (Appeals) him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arties, we find that there is merit in the contention raised on behalf of the Revenue. Once the power of remand has been expressly taken away by the Finance Act, 2001, which came into operation w.e.f. 11-5-2001, the Commissioner (Appeals) is divested of power to remand the case back to the Adjudicating Authority. It cannot be argued that the power of remand should still be read into the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) for decision in accordance with law. As the matter has been pending before the Tribunal as well as this Court, we deem it just and appropriate to direct the Commissioner (Appeals) to decide the appeal within a period of four months from the date of receipt of certified copy of this order." 4. The Apex Court in MIL India Ltd. case has also observed that, the power of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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