https://www.taxtmi.com/caselaws?id=238402 The Tribunal allowed the Revenue's appeal against an Order-in-Appeal remanding a case back to the original adjudicating authority, citing Section 85(4) of the Finance Act, 1994. The Tribunal held that the lower appellate authority lacked the power to remand and directed it to decide the case on merits without remand. This decision clarifies that Section 85(4) does not confer remand authority, emphasizing the need for comprehensive appellate decisions. The judgment sets a precedent for cases involving remand issues, stressing the importance of conclusive appellate decision-making. en-us Tue, 23 Jul 2013 00:00:00 +0530 Tue, 22 Oct 2013 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238402 The Tribunal allowed the Revenue's appeal against an Order-in-Appeal remanding a case back to the original adjudicating authority, citing Section 85(4) of the Finance Act, 1994. The Tribunal held that the lower appellate authority lacked the power to remand and directed it to decide the case on merits without remand. This decision clarifies that Section 85(4) does not confer remand authority, emphasizing the need for comprehensive appellate decisions. The judgment sets a precedent for cases involving remand issues, stressing the importance of conclusive appellate decision-making. Case-Laws Service Tax Tue, 23 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238402