https://www.taxtmi.com/caselaws?id=213633 The Tribunal held that the Commissioner (Appeals) lacked the authority to remand a case under Section 85(4) of the Finance Act, 1994, as the power of remand was removed from the Central Excise Act, 1944, post-amendment in 2001. Citing the decision in MIL India Ltd. case, the Tribunal emphasized that the Commissioner's jurisdiction to remand cases was eliminated after the amendment. It was clarified that in service tax cases, the Commissioner must decide on the merits without remanding the matter to the lower authority. en-us Tue, 14 Jun 2011 00:00:00 +0530 Fri, 20 Apr 2012 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213633 The Tribunal held that the Commissioner (Appeals) lacked the authority to remand a case under Section 85(4) of the Finance Act, 1994, as the power of remand was removed from the Central Excise Act, 1944, post-amendment in 2001. Citing the decision in MIL India Ltd. case, the Tribunal emphasized that the Commissioner's jurisdiction to remand cases was eliminated after the amendment. It was clarified that in service tax cases, the Commissioner must decide on the merits without remanding the matter to the lower authority. Case-Laws Service Tax Tue, 14 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213633