2004 (11) TMI 268

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..... r of Customs (Appeals). 2. Heard Shri T.K. Kar, ld. SDR for the Revenue. He submits that the short question in the appeal filed by the Revenue is after the amendment of Section 128A(3) w.e.f. 11-5-2001 by Finance Act, 2001 whether the Commissioner (Appeals) has the power to remand the case to the Lower Authority. 3. The Appellant-Commissioner has filed the appeal on the basis that after the am .....

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..... nulling the decision or order appealed against. Even after amendment of Section 35A of the Central Excise Act [Corresponding Section 128A(3) of the Customs Act] the Appellate Authority has the power to set aside the decision and remand the matter to the authority below for fresh consideration. Following the ratio laid down in the decision, I hold that Commissioner (Appeals) has the power to remand .....

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