https://www.taxtmi.com/caselaws?id=208728 The Tribunal held that the orders passed by the Commissioner (Appeals) were without jurisdiction but acknowledged the validity of the reasons for remand. The Tribunal remanded all cases to the original authorities for fresh decisions in line with the Board's Circular, allowing parties to produce Chartered Accountant's certificates and have personal hearings. Any partial benefit granted earlier was deemed final. The impugned orders were set aside, and the cases were to be re-examined, ensuring a fair opportunity for the parties to present their case. en-us Wed, 05 Oct 2011 00:00:00 +0530 Fri, 06 Jan 2012 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208728 The Tribunal held that the orders passed by the Commissioner (Appeals) were without jurisdiction but acknowledged the validity of the reasons for remand. The Tribunal remanded all cases to the original authorities for fresh decisions in line with the Board's Circular, allowing parties to produce Chartered Accountant's certificates and have personal hearings. Any partial benefit granted earlier was deemed final. The impugned orders were set aside, and the cases were to be re-examined, ensuring a fair opportunity for the parties to present their case. Case-Laws Service Tax Wed, 05 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208728