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TMI Blog2009 (9) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... authority to pass a fresh order. - Hon’ble Supreme Court in the case of MIL India Ltd. v. Commissioner of Central Excise, Noida reported in [2007 - TMI - 1196 - SUPREME COURT OF INDIA] and the Hon’ble Punjab & Haryana High Court in the case of C.CEx. v. Enkay (India) Rubber Co. Pvt. Ltd., held that Commissioner (Appeals) has no power to remand the matter to the adjudicating authority after the ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 - A-547/KOL/2009 - Dated:- 10-9-2009 - Shri S.S. Kang, Vice-President Shri R.K. Chakraborty, JDR, for the Appellant. Shri Rudranil Roy, Authorized Representative, for the Respondent. [Order]. - Heard both sides. The appellants filed this appeal against the impugned order whereby the Commissioner (Appeals) remanded the matter to the adjudicating authority for re-examination of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 2008 (224) E.L.T. 393 (P H). 2. I find that in the case of MIL India Ltd. (cited supra), the Hon'ble Supreme Court noticed the amended provisions of Section 35A of the Central Excise Act and in the case of Enkay (India) Ltd., (cited supra), the Hon'ble Punjab and Haryana High Court held that the Commissioner (Appeals) has no power to remand the matter after the amendment of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCEx., Kolkata-III v. Panihati Castings Pvt. Ltd. reported in 2009 (239) E.L.T. 57 (Tri. - Kolkata) = 2008 (10) LCX 0295. Further, I find that the Hon'ble Supreme Court in the case of Union of India v. Umesh Dhaimode reported in 1998 (98) E.L.T. 584 (S.C.) = 1997 (02) LCX 0211, held that the appellate authority has power to pass such order as it deemed fit confirming, modifying or annulling the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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