https://www.taxtmi.com/circulars?id=7999 Amendment removed the Commissioner (Appeals)'s statutory power to remit matters back for fresh adjudication, and judicial conflict on that deletion was resolved by the Supreme Court's observation that the remand power was withdrawn. The Commissioner (Appeals) nonetheless retains adjudicatory authority to make enquiries and to confirm, modify or annul assessments, to add or subtract items from the adjudicating authority's order, and the Commissioner (Appeals)'s order may be treated as an order of assessment; Commissioners are instructed to follow these rulings and to implement and monitor compliance. en-us Thu, 18 Feb 2010 00:00:00 +0530 Mon, 08 Mar 2010 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7999 Amendment removed the Commissioner (Appeals)'s statutory power to remit matters back for fresh adjudication, and judicial conflict on that deletion was resolved by the Supreme Court's observation that the remand power was withdrawn. The Commissioner (Appeals) nonetheless retains adjudicatory authority to make enquiries and to confirm, modify or annul assessments, to add or subtract items from the adjudicating authority's order, and the Commissioner (Appeals)'s order may be treated as an order of assessment; Commissioners are instructed to follow these rulings and to implement and monitor compliance. Circulars Central Excise Thu, 18 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7999