2009 (10) TMI 681

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..... by the Revenue. After hearing at length, I stay operation of the impugned order and at the same time appeal is also taken up for hearing. 2. The learned JDR submits that the lower appellate authority has no power to remand back the case and in the impugned order the lower appellate authority has remanded back the case to the original adjudicating authority for passing a speaking order. 3. Hear .....

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