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    <title>2011 (5) TMI 633 - CESTAT, DELHI</title>
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    <description>The Appellate Tribunal CESTAT, Delhi held that the Commissioner (Appeals) does not possess the power of remand while deciding an appeal, based on judgments from the Supreme Court and Punjab &amp;amp; Haryana High Court. The Tribunal set aside the remand order and remanded the matter back to the Commissioner (Appeals) for a decision on the merits after granting a hearing to the respondents. The revenue&#039;s appeal was disposed of accordingly.</description>
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    <pubDate>Wed, 04 May 2011 00:00:00 +0530</pubDate>
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      <title>2011 (5) TMI 633 - CESTAT, DELHI</title>
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      <description>The Appellate Tribunal CESTAT, Delhi held that the Commissioner (Appeals) does not possess the power of remand while deciding an appeal, based on judgments from the Supreme Court and Punjab &amp;amp; Haryana High Court. The Tribunal set aside the remand order and remanded the matter back to the Commissioner (Appeals) for a decision on the merits after granting a hearing to the respondents. The revenue&#039;s appeal was disposed of accordingly.</description>
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      <pubDate>Wed, 04 May 2011 00:00:00 +0530</pubDate>
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