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    <title>2001 (7) TMI 413 - CEGAT, DELHI-I</title>
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    <description>An appellate remand directing the lower authority to consider a claim for interest on merits was held to be valid, because the Commissioner (Appeals) was competent to remit the matter for fresh consideration and pass appropriate orders. The Tribunal found no legal ground to interfere with the remand direction. The appellate challenge was therefore rejected, and the remand order was upheld.</description>
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    <pubDate>Thu, 26 Jul 2001 00:00:00 +0530</pubDate>
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      <title>2001 (7) TMI 413 - CEGAT, DELHI-I</title>
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      <description>An appellate remand directing the lower authority to consider a claim for interest on merits was held to be valid, because the Commissioner (Appeals) was competent to remit the matter for fresh consideration and pass appropriate orders. The Tribunal found no legal ground to interfere with the remand direction. The appellate challenge was therefore rejected, and the remand order was upheld.</description>
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