2004 (11) TMI 582

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..... ) Appellant Rep. by : Shri Randhir Singh, DR None has come on behalf of the respondents, the appeal of the Revenue can be decided in the absence of the respondents. In this appeal, the Rev .....

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..... ) of the Act, the Commissioner (Appeals) has power to remand the matter to the adjudicating authority. Therefore, the impugned order of the Commissioner (Appeals) is perfectly valid and the same is up .....

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