COMMISSIONER OF CENTRAL EXCISE Vs. KODAI AUTOMOBILES LTD.

JUDGEMENT

(1.) DOES the Commissioner (Appeals) have the power to remand the case to the adjudicating authority after amendment of Section 35A (3) of the Central Excise Act, 1944 by the Finance Act, 2001 w.e.f. 11.5.2001?

(2.) WE may point out that the respondent has not appeared but has filed an affidavit which suggests that the Customs, Excise and Gold (Control) Appellate Tribunal had also taken the view that the appellate authority, on an application made to it by another person in the same position as the respondent, could not have remanded this matter. If that order of the tribunal remains in operation, the authority below shall, notwithstanding this order, not be entitled to proceed.

(3.) WITH this reservation, the appeal is allowed and the judgment and order under appeal is set aside. No order as to costs.