https://www.taxtmi.com/circulars?id=8474 The statutory amendment deleted the express power to remand, so the Commissioner (Appeals) must "confirm, modify or annul" the appealed order without an express statutory remand power; judicial conflict exists but the Supreme Court noted legislative intent to withdraw remand authority while confirming that the Commissioner (Appeals) retains adjudicatory competence to add or subtract items and that appellate orders can operate as assessment orders. en-us Thu, 18 Feb 2010 00:00:00 +0530 Fri, 28 Jan 2011 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8474 The statutory amendment deleted the express power to remand, so the Commissioner (Appeals) must "confirm, modify or annul" the appealed order without an express statutory remand power; judicial conflict exists but the Supreme Court noted legislative intent to withdraw remand authority while confirming that the Commissioner (Appeals) retains adjudicatory competence to add or subtract items and that appellate orders can operate as assessment orders. Circulars Customs Thu, 18 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8474