9911796707
TMI Blog2009 (9) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... e afresh - contention of Revenue is that the Commissioner has no power to remand after the amendment to the provisions of Section 35A of the Central Excise Act. - This issue has already been settled by the Tribunal in the case of Commissioner of Central Excise, Jamshedpur v. Telco Construction Equipment Co. Ltd. in which the Tribunal held that even after amendment, Commissioner (Appeals) having po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . vide Order dated 10-9-2009 in Appeal No. Ex. Ap. 410/09 [2009 (244) E.L.T. 223 (Tribunal)] in which the Tribunal held as under :- 4. Further, I find that the Hon'ble Gujarat High Court in the case of CCEx. Ahmedabad I v. Medico Labs reported in 2004 (09) LCX 0038, held that even after the amendment to the provisions of Section 35A of the Central Excise Act, the Commissioner (Appeals) has power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above decision of the Hon'ble Supreme Court, the order of remand necessarily annuls the decision which is under an appeal. In the circumstances, I find no merit in the appeal and the same is dismissed. 4. In view of the above decision of the Tribunal I find no merit in the Appeal. The same is dismissed. (Operative part of the order with reasons of decision was pronounced in the open court o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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