https://www.taxtmi.com/caselaws?id=202473 An appellate authority cannot remand a matter to the adjudicating authority where it is required to decide the issue on the existing record and apply the law itself. Relying on the Supreme Court ruling in MIL India Ltd. v. CCE, the tribunal held that the Commissioner (Appeals) should have reconsidered the dispute on the available material after following natural justice. The impugned order was therefore set aside and the matter sent back to the Commissioner (Appeals) for fresh decision on merits. en-us Mon, 07 Feb 2011 00:00:00 +0530 Wed, 16 Mar 2011 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202473 An appellate authority cannot remand a matter to the adjudicating authority where it is required to decide the issue on the existing record and apply the law itself. Relying on the Supreme Court ruling in MIL India Ltd. v. CCE, the tribunal held that the Commissioner (Appeals) should have reconsidered the dispute on the available material after following natural justice. The impugned order was therefore set aside and the matter sent back to the Commissioner (Appeals) for fresh decision on merits. Case-Laws Central Excise Mon, 07 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202473