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TMI Blog2009 (6) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... , SDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. This appeal is being heard in terms of the order passed today in Customs stay application No. 1909 of 2008. 2. Heard the ld. Advocate for the appellants and the ld. DR for the respondent. Though, the impugned order is sought to be challenged on various grounds, we find it proper to dispose of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .L.T. 393 (P H) as well as CCE, Jalandhar v. B.C. Kataria, reported in 2008 (221) E.L.T. 508 (P H). We also find that the Apex Court in the case of Mil India Ltd. v. CCE, Noida, reported in 2007 (210) E.L.T. 188 (S.C.), has held that In fact, the power of remand by Commissioner (Appeals) has been taken away by amending Section 35A, with effect from 11-5-2001 under the Finance Bill, 2001. Unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) ought to have proceeded to re-examine and re-adjudicate the matter himself. Having failed to do so, the impugned order is liable to be set aside and the matter remanded to the Commissioner (Appeals) to comply with the obligation in terms of the provisions of law and pass appropriate order on merit in accordance with law. 4. Needless to say that before passing such ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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