2010 (1) TMI 1030

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..... ants and learned DR for the respondent. 2. This appeal arises from order dated 28-3-2008 passed by the Commissioner (Appeals), Meerut, whereby while allowing the appeal filed by the appellants against the order passed by the adjudicating authority, the Commissioner (Appeals) has set aside the entire order passed by the adjudicating authority and remanded the matter for re-examination. 3. Brief .....

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..... gainst the appellants and remanded the matter for reconsideration by the impugned order. 4. Though the impugned order is sought to be challenged on various grounds, it is not necessary to consider all those grounds and suffice to refer to only one ground, namely, absence of jurisdiction of the Commissioner (Appeals) to remand the matter. 5. The provision of law comprising of sub-section (3) of .....

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..... ter of Bharti Electronics v. Commissioner of Central Excise, Delhi-II, reported in 2009 (243) E.L.T. 213. 7. Since the law point being abundantly clear, the Commissioner (Appeals) could not have remanded the matter. On this ground alone, the order passed by the Commissioner (Appeals) cannot be sustained and is liable to be set aside and the matter is remanded to the Commissioner (Appeals) to con .....

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