CCE Vs. MATRIX CLOTHING PVT. LTD. AND

JUDGEMENT

(1.) COMMON issue is involved in these appeals. Therefore, they are being taken up together for disposal.

(2.) THE revenue filed these appeals against the impugned order whereby the Commissioner (Appeals) has remanded the matter to the adjudicating authority. The contention of the revenue is that after amendment of the proviso to Section 35 -A of Central Excise Act w.e.f. 11.5.2001, the power of remand of Commissioner (Appeals) has been withdrawn. Therefore, the impugned order is not sustainable.

(3.) THE revenue relied upon the decision of the Hon'ble Supreme Court in the case of Mil India Ltd v. CCE Noida reported in 2007 (79) RLT 1(SC) and decision dated 8.3.2007 of the Hon'ble High Court of Punjab & Haryana in the case of CCE Amritsar v. Enkay (India) Ruber Co Pvt Ltd. The contention of revenue is that Hon'ble Punjab & Haryana High Court in the case of Enkay (India) Rubber Co Pvt Ltd supra after taking into consideration the amended provisions of Central Excise Act, held that the Commissioner (Appeals) after 11.5.2001, has no power to remand. The ratio of the above decision is fully applicable on the facts of the case.