2009 (9) TMI 776

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..... dents were not returned to the assessees
Shri S.S. Kang, J. Shri J.A. Khan, SDR, for the Appellant. Shri B.N. Chattopadhyay, Consultant, for the Respondent. ORDER Heard both sides. 2. Revenue filed these Appeals against a common impugned Order whereby the Commissioner (Appeals) held that the impugned Order was passed in violation to the principles of natural justice as the copies of the re .....

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..... CC, Amritsar v. Enkay (India) Rubber Co. Pvt. Ltd. 3. I find that in the case of MIL India Ltd. (supra), the Hon'ble Supreme Court noticed the amended provision of Section 35A of the Central Excise Act, whereas in the case of Enkay (India) Rubber Co. Pvt. Ltd.(supra), the Hon'ble Punjab & Haryana High Court held that the Commissioner (Appeals) has no power to remand the matter. In the present ca .....

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..... case of CCEX, Ahmedabad-I v. Medico Labs, reported in 2004 (173) E.L.T. 117 (Guj.) = 2004(09) LCX 0038, held that even after amendment to Section 35A of the Central Excise Act, the Commissioner has power to remand. This view is followed by this Bench in the case of in the case of CCE, Kolkata-III v. Panihati Castings Pvt. Ltd. reported in 2009 (239) E.L.T. 57 (Tri.-Kolkata) = 2008 (10) LCX0295 and .....

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