2015 (9) TMI 720

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..... lied upon the judgment of Hon'ble Gujarat High Court in the case of CCE Ahmedabad-I Vs Medico Labs [2004 (9) TMI 108 - HIGH COURT OF GUJARAT AT AHMEDABAD]. In this case of Medico Labs, the Hon'ble High Court had held that even after the amendment of Section 35A(3) of Central Excise Act, 1944, the Commissioner (Appeals) continue to have power of remand. As the issue is no more res integra - Decided .....

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..... (P) Ltd Vs CST Ahmedabad [2010 (255) ELT 530 (Tri-Ahmd)], under which it is held that the Commissioner (Appeals) has the power to remand. 4. Heard both the sides and perused the case records. The issue involved in this case is regarding the power of Commissioner (Appeals) to remand the case to the Adjudicating authority. This Bench in the case of Bacha Motors (P) Ltd (supra) has held that the C .....

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