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    <title>2011 (3) TMI 1180 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai, allowed the appeal by setting aside the impugned order and remanding it back to the Commissioner (Appeals) for a decision in accordance with the law after the withdrawal of the power of the Commissioner (Appeals) to remand matters post 11.5.2001 as per the Finance Act, 2001. The Tribunal relied on the case law and its own decision to support this outcome, ultimately allowing the appeal by way of remand and disposing of the cross objection accordingly.</description>
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      <description>The Appellate Tribunal CESTAT, Mumbai, allowed the appeal by setting aside the impugned order and remanding it back to the Commissioner (Appeals) for a decision in accordance with the law after the withdrawal of the power of the Commissioner (Appeals) to remand matters post 11.5.2001 as per the Finance Act, 2001. The Tribunal relied on the case law and its own decision to support this outcome, ultimately allowing the appeal by way of remand and disposing of the cross objection accordingly.</description>
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