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TMI Blog2010 (10) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... the same time it has been held that the claim has to be sanctioned after necessary verification - The Commissioner (Appeals) has no power to remand the matter and he has to decide the matter by himself in case of any infirmity in the order passed by the adjudicating authority - Necessary for the Commissioner (Appeals) to analysise the materials on record and to arrive at appropriate finding on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the matter and in case he finds any infirmity in the order passed by the original authority or that the order passed by the original authority is not sustainable, then the Commissioner (Appeals) has to pass himself the appropriate order in the matter. In that regard, attention is drawn to the decision of the Supreme Court in the matter of Mil India Ltd. v. Commissioner of Central Excise, Noida ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by Notification No. 17/2008-S.T., dated 1-4-2008 and the impugned order rejecting the refund claim cannot be sustained to this extent. The claim has to be sanctioned after necessary verification of payment of service tax. The second item of refund claim is sales commission of Rs. 1,28,959/-. The appellants have submitted a copy of their agreement with M/s. Positive Packaging South Africa, unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he further proceedings to be undertaken by the adjudicating authority. As has been rightly pointed out by the DR, the law on the point of jurisdiction of the Commissioner (Appeals) on the subject of remand is well settled and it has been held that the Commissioner (Appeals) has no power to remand the matter and he has to decide the matter by himself in case of any infirmity in the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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