2009 (9) TMI 818

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..... GUJARAT AT AHMEDABAD] that even after the amendment to the statutory provision noted above, the Commissioner (Appeals) continues to have the power to remand the case - appeal dismissed - decided against Revenue. - E/947/2003 - 1363/2009 - Dated:- 30-9-2009 - Ms. Jyoti Balasundaram and Dr. Chittaranjan Satapathy, JJ. Ms. Indira Sisupal, JDR, for the Appellant. None, for the Respondent. .....

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