9911796707
TMI Blog2018 (7) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of remand to the Commissioner (Appeals)" - ROM application allowed. Recall of Order No. FO/76460/2017 dated 03.08.2017 - recall on the sole ground that the appeal was required to be disposed of by the Division Bench of this Tribunal - Held that:- The Misc. Application (ROA) No. 76111/2017 received by the Registry on 31.10.2017 has not been signed and verified by the respondent assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Bench vide Final Order No. 76460/2017 dated 03.08.2017. For the purpose of proper appreciation of the case, the paragraph numbers 2 and 4 of the said order dated 03.08.2017 is reproduced below: 2. The only ground in the Revenue's appeal is that Commissioner (Appeals) has no power of remand as the said power was taken away by the amending section 35A of the Central Excise Act, 1944 w.e.f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord that the Revenue in the grounds of appeal had prayed for remanding the matter to the Commissioner (Appeals). Accordingly, paragraph number 5 of the Final Order dated 03.08.2017 is hereby rectified/modified and should be read as under:- The appeal filed by the Revenue is allowed by way of remand to the Commissioner (Appeals) . 3. The Misc. Application (ROM) filed by the Revenue is allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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