2011 (3) TMI 1180

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..... y with effect from 11.5.2001 See MIL India Ltd. vs. CCE [2007 (3) TMI 8 - SUPREME COURT OF INDIA] - set aside the impugned order and remand it back to the Commissioner (Appeals) to decide the issue in accordance with law - E/3907/03 & E/CO-237/04 - - - Dated:- 29-3-2011 - Mr. Ashok Jindal, Mr. P.R. Chandrasekharan, JJ. Appearance: Shri N.A. Sayyad, JDR for the appellant Shri M.H .....

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..... as been taken away by amending Section 35A with effect from 11.5.2001 under the Finance Bill, 2001. Under the notes to clause 122 of the said bill it is stated that clause 122 seeks to amend Section 35A so as to withdraw the powers of Commissioner (A) to remand matter back to the adjudicating authority for fresh consideration. Therefore, the Commissioner (A) continues to exercise the powers of adj .....

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