Discussion & finding of OIA cannot be regarded as amounting to a remand

C.S.T. Service Tax Vs Adani Power Ltd (CESTAT Ahmedabad)

As regard the question relating to the power of remand of the Commissioner (Appeals), it has been pleaded that in view of the observations of the Supreme Court in the case of MIL India Ltd. v. Commissioner of Central Excise, reported in 2007 (210) E.L.T. 188, the power of remand by the Commissioner (Appeals) had been taken away by amending the relevant provisions in Section 35(A) of the Central Excise Act,1944 /Section 128A (3) of the Customs A

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