2011 (7) TMI 341

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..... nt ones is the same - Tribunal has already remanded the matter to the original adjudicating authority in such matters, without going into the merits of the appeal or the issue as to whether Commissioner (Appeals) has the power to remand or not,find that this would be a fit case for remanding to original adjudicating authority for a fresh decision in the light of the Tribunal s decision cited above .....

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..... dicating authority. Since the issue involved is very short and can be decided now itself, the appeal itself is taken up for final decision with the consent of both the sides. 3. I find that the Tribunal in the Order No.A/55-185/WZB/AHD/2011 dated 24.01.11 has remanded the matters to the original adjudicating authority and the issue involved in those appeals and the present ones is the same. In .....

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