2010 (12) TMI 256

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..... ed order is set aside and the matter is remanded to the commissioner (Appeals) to decide the matter on merits - Appeal accordingly stands disposed of - E/Appeal No.718/10 - - - Dated:- 3-12-2010 - Shri Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. Appeared for the Appellant: Shri K.K. Jaiswal, SDR Appeared for the Respondent: Shri M.S. Bhatia, Advocate Per Justice R.M.S .....

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..... ave certainly set aside the said order and could have proceeded to decide the matter afresh by himself but he was not authorized to remand the matter. 5. It is settled law by various decisions of the Tribunal by following the decision of the Apex Court that Commissioner (Appeals) lacks jurisdiction to remand the matter. In case he is satisfied with the order of the adjudicating authority, he is .....

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