2010 (12) TMI 263

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..... at Commissioner (Appeals) lacks jurisdiction to remand the matter - Appeal accordingly stands disposed of - E/Appeal No.719/10 - - - 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 ORDER Per J .....

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..... , he could have 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 not satisfied with the order of the adjudicating .....

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