https://www.taxtmi.com/caselaws?id=269025 The Tribunal upheld the Commissioner (Appeals)'s authority to remand cases for de novo adjudication under Section 85(4) of the Finance Act, 1994, dismissing the Revenue's challenges. The judgment clarified that the Commissioner (Appeals) has the discretion to pass any order he deems appropriate, including remand, as the provision grants broad authority. The decision emphasized that the power to remand is inherent in the broader scope provided under Section 85(4), allowing for remand when necessary. en-us Thu, 22 Jan 2015 00:00:00 +0530 Mon, 07 Dec 2015 10:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269025 The Tribunal upheld the Commissioner (Appeals)'s authority to remand cases for de novo adjudication under Section 85(4) of the Finance Act, 1994, dismissing the Revenue's challenges. The judgment clarified that the Commissioner (Appeals) has the discretion to pass any order he deems appropriate, including remand, as the provision grants broad authority. The decision emphasized that the power to remand is inherent in the broader scope provided under Section 85(4), allowing for remand when necessary. Case-Laws Service Tax Thu, 22 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269025