The appeal challenged the legality of remanding the matter to the original authority and the legal...

The appeal challenged the legality of remanding the matter to the original authority and the legal authority of the Commissioner (Appeals) to do so during the relevant period. The Tribunal examined the impugned order and the appeal filed by the appellant in Form-4. It held that the Commissioner (Appeals) had not remanded the matter but had merely remarked that if challans evidencing deposit of service tax were produced, the amount already deposited may be adjusted against the demand. The Commissioner (Appeals) had upheld the order-in-original and rejected the appeal. The appellant's counsel had misunderstood these remarks as remanding the matter. The Tribunal found the impugned order correct and proper, dismissing the appeal. .....

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