Authority for re-adjudication; it can only pass an order “confirming, modifying or setting aside” the order appealed against. The interpretation principle of expressio unius est exclusion alterius states that express inclusion of one thing is the exclusion of all others. In the absence of any express provision empowering the Appellate Authority to remand the case, it does not have any inherent powers for remand, in fact it does not have any inherent powers at all, unlike a Civil Court, under Section 151 CPC. Whenever Parliament intends to confer such jurisdiction on Appellate Authorities /Tribunals, such power of remand is expressly conferred by statute. In this connection the Applicant refers to provisions of Section 129B of the Customs Act, 1962 and the provisions of Section 35A (3) of the Central Excise and Salt Act, 1944 before its amendment by Act 14 of 2001 effective from 11 05 2001. In fact, after the said amendment deleting the express provision of remand (i.e. in the absence of such express provision for remand), the Hon‟ble Supreme Court in the case of MIL India Ltd Vs. Commissioner of Central Excise has held that the Commissioner no longer has power of remand. The power of this Hon'ble Tribunal in passing order in Appeals, under section 26 (4) is in pari material with section 35A (3) of the Central Excise and Salt Act, 1944 after the said amendment in 2001 Accordingly, in the absence of express provision for remand this Hon'ble Tribunal lacks power and jurisdiction to pass an order of remand.
