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    <title>2015 (8) TMI 1136 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal of the Revenue, affirming the Commissioner (Appeals)&#039;s authority to remand proceedings in Service Tax matters under the Finance Act, 1994. The judgment clarified that the Commissioner (Appeals) retains the power to remand cases for proper adjudication, emphasizing the need for a fair inquiry and allowing for remand when warranted.</description>
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      <description>The Tribunal dismissed the appeal of the Revenue, affirming the Commissioner (Appeals)&#039;s authority to remand proceedings in Service Tax matters under the Finance Act, 1994. The judgment clarified that the Commissioner (Appeals) retains the power to remand cases for proper adjudication, emphasizing the need for a fair inquiry and allowing for remand when warranted.</description>
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