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<h1>Appellate tribunal remands matter for re-examination, grants waiver of pre-deposit.</h1> The appellate tribunal set aside the impugned order and remanded the matter back to the Commissioner (Appeals) for re-examination. The appellant was ... Power of Commissioner appeals - Held That:- With effect from 11.05.2001 the Commissioner (Appeals) has no power to remand the matter back to the original adjudicating authority who has to himself examine the issue and pass a speaking order on merit. The appellate tribunal set aside the impugned order and remanded the matter back to the Commissioner (Appeals) for re-examination. The appellant was granted waiver of pre-deposit of service tax, interest, and penalty. The appeal was allowed by way of remand. Stay application was also disposed of accordingly.
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