2011 (8) TMI 407

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..... ll the cases are taken up together since all the appeals involve the issue as to whether the Commissioner (Appeals) has powers to remand the matter to the original adjudicating authority after the amendment of Section 35A(3) of Central Excise Act, 1944.   2. The learned DR submitted that there are several decisions of the Tribunal wherein a view has been taken that Commissioner (Appeals) doe .....

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..... has to be held that Commissioner (Appeals) does not have powers to remand after the amendment of Section 35A(3) of Central Excise Act, 1944.   3. The learned advocate submits that there are several decisions of the Tribunal of Ahmedabad Bench where a view has been taken that Commissioner has the powers to remand. The Tribunal has relied upon the decision of the Hon ble Gujarat High Court in .....

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..... Gujarat High Court in Medico Labs considered to the decision of Hon ble Supreme Court in the case of MIL India Ltd., other Benches of the Tribunal namely Chenni as well as Kolkata also have taken similar view. In view of this position, I consider it appropriate that in all these cases matters have to be remanded to the original adjudicating authority by upholding the view taken by the learned Comm .....

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