2011 (2) TMI 350

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Representative who citing the judgment of Hon'ble Supreme Court in the case of MIL India Ltd. v. CCE [2007 -TMI - 1196 - SUPREME COURT OF INDIA]held that after the amendment of section 35A(3) of the Central Excise Act, 1944 in the year 2001, the Commissioner (Appeals) does not have the power of remand and in this case, the Commissioner (Appeals)'s order remanding the matter to the original Adjudi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , none appeared on their behalf and, therefore, so far as the respondent is concerned, the matter is being decided ex parte. Heard Shri Anil Khanna, the learned Departmental Representative who citing the judgment of Hon'ble Supreme Court in the case of MIL India Ltd. v. CCE 2007 (210) ELT 188 and also the judgment of Hon'ble Punjab Haryana High Court in the case of CCE v. B.C. Kataria 2008 (221) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X