9911796707
TMI Blog2018 (7) TMI 1665X X X X Extracts X X X X X X X X Extracts X X X X ..... still retain the power of remand as an inherent power of the appellate authority. In case of Viper Chemicals [2002 (6) TMI 216 - CEGAT, MUMBAI], it has been held that Commissioner (Appeal) is not empowered to remand the case to Adjudicating Authority in view of amendment carried out in the Section 128 (3) of the Customs Act, 1962; the Section 128 (3) is pari materia with Section 35A (3) of Central Excise Act, 1944 after amendment carried out vide Finance Act, 2001. The case is remanded back to Commissioner (Appeal) for taking appropriate action as per law following the principle of natural justice - appeal of Revenue allowed. - Excise Appeal No. 409/2009 - F/O 76252/2018 - Dated:- 16-5-2018 - Shri P.K.Choudhary, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the Department s appeal and thus upheld the power of remand exercised by the Commissioner (Appeal). It is stated that Department has filed appeal before Hon ble High Court of Jharkhand, Ranchi against the said order of CESTAT dated 26.02.2009 which is pending and therefore, this order has not attained its finality. 2. The Ld. Advocate supported the order passed by the Commissioner (Appeal). 3. The issue involved in the present case is regarding the remand power of Commissioner after amendment of Section 35A (3) of the Central Excise Act. We have considered the various judgements produced before us. After perusal of these judgements, it is evident that there are conflicting decisions regarding the power of remand by the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority after 11/05/2001 in terms of amended Section 35A of Central Excise Act, 1944. In para 2 3 of the judgment it is extracted as under: ... 2 . The only contention of the Revenue is that as per the amended provision to Section 35A of the Central Excise Act, the power of remand has been withdrawn w.e.f. 11-5-2001. Therefore, the Commissioner (Appeals) has no power to remand. The Revenue also relied upon the decision of the Hon ble Supreme Court in the case of M/s. MIL India Ltd. reported in 2007 (210) E.L.T. 188 and the decision of the Hon ble Punjab Haryana High Court in the case of CC, Amritsar v. Enkay (India) Rubber Co. Pvt. Ltd. reported in 2008 (224) E.L.T. 393. 3 . In view of the above mentioned decisions, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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