https://www.taxtmi.com/caselaws?id=215750 The Tribunal allowed the condonation of delay in filing the Appeal and remanded the case to the lower Adjudicating Authority for a fresh decision. It held that the Commissioner (Appeals) lacked jurisdiction to remand the matter but emphasized the need for re-examination by the lower adjudicating authority, ensuring all issues are reconsidered with a reasonable opportunity for hearing. The Orders-in-Original were set aside, and the matter was remanded for a fresh adjudication, considering the arguments related to Section 35A of the Finance Act, 1994. en-us Thu, 12 Jul 2012 00:00:00 +0530 Thu, 16 Aug 2012 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215750 The Tribunal allowed the condonation of delay in filing the Appeal and remanded the case to the lower Adjudicating Authority for a fresh decision. It held that the Commissioner (Appeals) lacked jurisdiction to remand the matter but emphasized the need for re-examination by the lower adjudicating authority, ensuring all issues are reconsidered with a reasonable opportunity for hearing. The Orders-in-Original were set aside, and the matter was remanded for a fresh adjudication, considering the arguments related to Section 35A of the Finance Act, 1994. Case-Laws Service Tax Thu, 12 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215750