2011 (5) TMI 633

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..... A LTD. Versus COMMISSIONER OF C. EX., NOIDA (2007 (3) TMI 8 - SUPREME COURT OF INDIA ) - revenue's appeal is disposed of as above.
Shri Rakesh Kumar, J. Appearance Shri R.L.Garg, CA, for the respondent. Shri R.K.Gupta, SDR, for the appellant. Per. Rakesh Kumar :- The limited point of dispute in this case is as to whether the Commissioner(Appeals) has power of remand or not while deciding a .....

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..... ded the appeal without granting the opportunity of personal hearing. 4. I have carefully considered the submissions from the Departmental Representative and perused the records. 5. Since in view of the judgement of Hon'ble Supreme Court in the case of MIL India Ltd. and the judgement of Hon'ble Punjab & Haryana High Court (supra), Commissioner (Appeals) does not have power of remand, the order r .....

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