https://www.taxtmi.com/caselaws?id=203258 The Tribunal held that the Commissioner (Appeals) lacks the authority to remand a matter and should decide it independently. The impugned order remanding the matter was deemed unsustainable. The Tribunal set aside the remand direction, remanding the case back to the Commissioner (Appeals) for an independent decision on the merits. The appeal was disposed of solely on the jurisdictional issue, emphasizing the need for the Commissioner (Appeals) to exercise full authority in deciding the matter. No opinion was expressed on other aspects of the case. en-us Fri, 03 Dec 2010 00:00:00 +0530 Mon, 16 May 2011 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203258 The Tribunal held that the Commissioner (Appeals) lacks the authority to remand a matter and should decide it independently. The impugned order remanding the matter was deemed unsustainable. The Tribunal set aside the remand direction, remanding the case back to the Commissioner (Appeals) for an independent decision on the merits. The appeal was disposed of solely on the jurisdictional issue, emphasizing the need for the Commissioner (Appeals) to exercise full authority in deciding the matter. No opinion was expressed on other aspects of the case. Case-Laws Central Excise Fri, 03 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203258