https://www.taxtmi.com/caselaws?id=205024 The Tribunal held that the Commissioner (Appeals) had the authority to decide on the correctness of the original order based on available records without the need for verification. The remand by the Commissioner (Appeals) was found not sustainable and was set aside, remanding the matter back to the Commissioner (Appeals) for a decision based on existing records at his level, allowing for clarification or verification if necessary from Divisional or Range officers. en-us Fri, 15 Apr 2011 00:00:00 +0530 Thu, 28 Jul 2011 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205024 The Tribunal held that the Commissioner (Appeals) had the authority to decide on the correctness of the original order based on available records without the need for verification. The remand by the Commissioner (Appeals) was found not sustainable and was set aside, remanding the matter back to the Commissioner (Appeals) for a decision based on existing records at his level, allowing for clarification or verification if necessary from Divisional or Range officers. Case-Laws Service Tax Fri, 15 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205024