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TMI Blog2010 (5) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore seeks remand the matter to Commissioner to hear the matter afresh and decide the issue in respect of remand – contradictory judgments of different High Courts. Held that: in the case of M/s Medico Lab, Hon’ble Gujarat High Court was dealing with the issue of remand only and after considering the issue in detail, Hon’ble High Court had come to the conclusion that the Commissioner h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) has powers to remand the matter back to the original adjudicating authority after amendment under Section 35A(3) of Central Excise Act, 1944 by Finance Act, 2001 w.e.f. 11.05.2001. 2. Learned advocate submits that the Commissioner does not have power to remand after amendment to Section 35A(3) of Central Excise Act, 1944 and therefore seeks remand the matter to Commissioner to hear the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f M/s Garlon Polyfab India Ltd. 2008 (222) ELT 128 (Tri-Del.), a contrary view was taken and it was held that the Commissioner has power to remand the matter. In the case of M/s Oripol Industries, even though it was observed that the Commissioner (Appeals) has no power to remand the matter, yet the matter was sent back to the original adjudicating authority since the Tribunal found no valid reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was only observation during the course of discussion of the issue wherein Hon'ble Supreme Court mentioned about the amendment of the Section. It cannot be said that Hon'ble Supreme Court laid down the law in that case. Whereas in the case of M/s Medico Lab, Hon'ble Gujarat High Court was dealing with the issue of remand only and after considering the issue in detail, Hon'ble High Court had come ..... X X X X Extracts X X X X X X X X Extracts X X X X
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