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TMI Blog2016 (3) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected the appeal for no jurisdiction of review - Held that:- the application has been rejected only on the ground the Commissioner has no jurisdiction. Hence, the matter is remanded back to the Commissioner for reconsideration of the clarification and thereafter he may take appropriate decision in accordance with law. - Matter remanded back - STA No. 98 of 2013 - - - Dated:- 22-2-2016 - Jaya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the very product clarification dated 03.03.2008 was issued, whereby no tax was leviable since it was found to be exempted for the purpose of tax. However, the Commissioner vide order dated 14.05.2013 found that he has no power for review and hence the said order of the Commissioner is also challenged in the present appeal. 5. We have heard Ms.Vani H., learned Counsel appearing for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the Commissioner may be a different person, more particularly, when the Department is the same, it was a matter where such aspects were required to be considered, upon the request made by the appellant for review of the clarification. As in the present case, the application has been rejected only on the ground the Commissioner has no jurisdiction. We find that it would be a fit case to remand t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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