2008 (10) TMI 552

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..... ndent. [Order per : S.S. Kang, Vice President]. Heard both sides. The revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby Commissioner (Appeals) set aside the adjudication order and remand the matter back to the adjudicating authority for reconsideration. The contention of the revenue is that the power of remand by the Commissioner (Appeals) .....

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..... le Supreme Court in the case of MIL India Ltd. v. CCE reported in 2007 (210) E.L.T. 188 (S.C.) also notice this fact that w.e.f. 11-5-01 under Finance Act, 2001, the power to remand by Commissioner (Appeals) has been withdrawn. In view of the above decision of the Hon ble Supreme Court and Hon ble High Court of Punjab Haryana, we find merit in the contention of the revenue. The impugned order is .....

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