https://www.taxtmi.com/caselaws?id=263328 The Tribunal affirmed the authority of the Commissioner (Appeals) to remand cases for de novo adjudication, based on the broader discretion granted under section 85(4) of the Finance Act. The judgment emphasized that the power to remand is inherent in the appellate authority's jurisdiction, supported by legal precedents. The decision clarifies the scope of remand in appellate proceedings, highlighting the significance of statutory provisions and judicial interpretations in determining the appellate tribunal's authority. en-us Wed, 21 Jan 2015 00:00:00 +0530 Mon, 31 Aug 2015 07:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263328 The Tribunal affirmed the authority of the Commissioner (Appeals) to remand cases for de novo adjudication, based on the broader discretion granted under section 85(4) of the Finance Act. The judgment emphasized that the power to remand is inherent in the appellate authority's jurisdiction, supported by legal precedents. The decision clarifies the scope of remand in appellate proceedings, highlighting the significance of statutory provisions and judicial interpretations in determining the appellate tribunal's authority. Case-Laws Service Tax Wed, 21 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263328