https://www.taxtmi.com/caselaws?id=342026 The case involved a dispute where the Commissioner (Appeals) remanded the matter for re-adjudication due to procedural irregularities, specifically the delayed submission of Challans. The Revenue challenged the remand, citing a post-amendment restriction on the Commissioner's remand power. However, the Commissioner (Appeals) upheld the remand order, emphasizing the need to verify the genuineness of the appellants' claims regarding tax deposits. The decision dismissed the Revenue's appeal and directed a re-hearing by the Adjudicating Authority to allow the appellants to substantiate their contentions. en-us Wed, 15 Feb 2017 00:00:00 +0530 Tue, 18 Apr 2017 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342026 The case involved a dispute where the Commissioner (Appeals) remanded the matter for re-adjudication due to procedural irregularities, specifically the delayed submission of Challans. The Revenue challenged the remand, citing a post-amendment restriction on the Commissioner's remand power. However, the Commissioner (Appeals) upheld the remand order, emphasizing the need to verify the genuineness of the appellants' claims regarding tax deposits. The decision dismissed the Revenue's appeal and directed a re-hearing by the Adjudicating Authority to allow the appellants to substantiate their contentions. Case-Laws Service Tax Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342026