2009 (9) TMI 751

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..... ower to remand the matter after the Finance Act, 2001 came into force - It is not in dispute that the new evidence seen by the appellate authority was not available to the original authority. Therefore, the case requires to be examined afresh by the original authority - appeal allowed by way of remand.
Shri P.G. Chacko and A.K. Srivastava, JJ. Shri B.P. Pereira, JDR, for the Appellant. Shri K .....

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..... v. CCE - 2007 (210) E.L.T. 188 (S.C.). Their Lordships observations are seen reproduceed in the memo of appeal and the same read as under :- "In fact, the power of remand by the Commissioner (Appeals) has been taken away by amending Section 35A with effect from 11-5-2001 under the Finance Act, 2001. Under the notes to clause 122 (similar note to clause 110) of the said Bill it is stated that cla .....

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..... able to the original authority. Therefore, the case requires to be examined afresh by the original authority. Accordingly, we direct the original authority to pass fresh order of adjudication in accordance with law after giving the assessee an opportunity of adducing evidence and of being heard. 4. The appeal stands allowed by way of remand. The stay petition also gets disposed of. (Dictated and .....

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