2011 (7) TMI 488

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..... nded to the adjudicating authority to decide the claim of refund afresh in accordance with the provisions of law. - CE/2693 of 2010 - - - Dated:- 29-7-2011 - Shri Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. Appearance: Shri N. Pathak, Authorized Deprtmental Representative (DR) for the Revenue Shri B.L. Narasimhan, Advocate for the respondents Per Shri Justice R.M.S. Kh .....

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..... risdiction of the Commissioner (Appeals) to remand the matter. It is well settled law that the Commissioner (Appeals) has no power to remand the matter and in case any infirmity is found in the order passed by the adjudicating authority, the Commissioner (Appeals) himself has to call upon the order and to pass appropriate order. Considering the same, the impugned order cannot be sustained. 3. Ha .....

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