2009 (7) TMI 72

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..... be remanded to the Commissioner (Appeals) to decide the appeal afresh after hearing the parties in accordance with the law as expeditious as possible, in any case within a period of two months from the receipt of this order – revenue appeal dismissed – order of remand by commissioner (appeals) set aside. - C/210/09 - - - Dated:- 17-7-2009 - Mr. A. K. Srivastava, Member (Technical) and Mr. Asho .....

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..... der the Finance Bill, 2001 and CCE, Jalandhar Vs. BC Kataria , 2008 (221) ELT 508 (P H) wherein it was held that the Commissioner (Appeals) is divested of the power to remand the case back to Adjudicating Authority after deletion of that power from Section 35A(3) of Central Excise Act, 1944 by amendment made by Finance Act, 2001. 3. Thus the law is very clear that the Commissioner (App .....

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