M/S Mil India Ltd vs Commissioner Of Central Excise, Noida on 1 March, 2007
3. Heard the learned DR Shri Sansar Chand who pleaded that the issue involved in this case stands settled in view of judgement of Honble Supreme Court in the case of MIL India Ltd., vs. CCE, Noida reported in 2007 (79) RLT 1 (SC) wherein it was held that after the amendment of Section 35A w.e.f. 11.05.2001 the Commissioner (Appeals) have no power of remanding any matter back to the original authority. In view of this the part of the impugned order remanding the matter to the original adjudicating authority is set aside and the Commissioner (Appeals) is directed to decide the issues which had been remanded by him. The revenues appeal is accordingly allowed.