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    <title>2010 (12) TMI 256 - CESTAT, DELHI</title>
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    <description>The Appellate Tribunal CESTAT, DELHI, held that the Commissioner (Appeals) lacked jurisdiction to remand a matter and could only set aside the order and decide it afresh. The Tribunal set aside the order involving remand and remanded the matter back to the Commissioner (Appeals) for a fresh decision on the merits. The appeal was disposed of solely on the ground of remand, without expressing any opinion on the case&#039;s merits or other points decided by the Commissioner.</description>
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      <description>The Appellate Tribunal CESTAT, DELHI, held that the Commissioner (Appeals) lacked jurisdiction to remand a matter and could only set aside the order and decide it afresh. The Tribunal set aside the order involving remand and remanded the matter back to the Commissioner (Appeals) for a fresh decision on the merits. The appeal was disposed of solely on the ground of remand, without expressing any opinion on the case&#039;s merits or other points decided by the Commissioner.</description>
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