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    <title>2008 (9) TMI 840 - CESTAT, BANGALORE</title>
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    <description>The Tribunal held that the Commissioner (Appeals) does not have the authority to remand a case and must decide based on all evidence presented, following Principles of Natural Justice. The order of remand was set aside, and the appeal was allowed for remand to the Commissioner (Appeals) for a decision within a specified timeframe.</description>
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