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TMI Blog2015 (10) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... 255) ELT 530 (Tri. Ahmd.) held that the Commissioner (Appeals) has the powers to remand the matter - No reason to interfere the order of the Commissioner (Appeals). - Decided against Revenue. - Appeal No. : E/44/2012 - ORDER No. A/10684 / 2015 - Dated:- 26-5-2015 - Mr. P.K. Das, J. For Revenue : Shri Lalatendu Patra, Authorised Representative For Respondent : None Per : Mr. P.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant and reproduced below:- 4. It was also submitted that in several decisions of the Tribunal, reliance was placed on the decision of Hon ble Supreme Court in the case of M/s. MIL India Ltd. - 2007 (210) E.L.T. 188 (S.C.) to support the view that the Commissioner has no power to remand. After considering all these decisions, I find that in the case of M/s. MIL India, the main issue before H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State is concerned, the decision of Hon ble Gujarat High Court is binding and accordingly Commissioner has power to remand the matter and therefore no interference is called for. 3. In view of the above, I do not find any reason to interfere the order of the Commissioner (Appeals). Accordingly, appeal filed by the Revenue is rejected. (Order dictated and pronounced in the Court) - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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