2011 (1) TMI 925

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..... Commissioner (Appeals) has no power to remand - amendment to Section 35A of Central Excise Act whereby the power to remand by the Commissioner (Appeals) has been withdrawn, order is set aside and the matter is remanded to the Commissioner (Appeals) to decide the appeal afresh after affording an opportunity of hearing to the Respondents. The appeal is disposed off by way of remand. - ST/263/2010 .....

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..... ) has no power to remand. Revenue relied upon the decision of the Hon ble Punjab Haryana High Court in the case of Commr. of Central Excise, Jallandhar v. B.C. Kataria reported in 2008 (221) E.L.T. 508 (P H) whereby the Hon ble High Court held that after amendment to Section 35A of the Act, the Commissioner (Appeals) has no power to remand. Now the Revenue also relied upon Board instruction is .....

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..... als) has been withdrawn. The decision of Hon ble Supreme Court Hon ble High Court in the cases relied upon by Revenue also on the same lines hence under these circumstances the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide the appeal afresh after affording an opportunity of hearing to the Respondents. The appeal is disposed off by way of remand. .....

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