https://www.taxtmi.com/caselaws?id=412106 The Tribunal held that while the Commissioner (Appeals) may not have the power to remand a case, the Tribunal itself can remand the matter for a decision on merits. The appeal was allowed to the extent that the Commissioner (Appeals) could not have remanded the case but remanded it to the original authority for consideration on merits, without affecting the finding on limitation. The original authority was directed to decide the matter within three months after hearing the respondent, and the stay application was dismissed. en-us Tue, 07 Sep 2021 00:00:00 +0530 Thu, 09 Sep 2021 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412106 The Tribunal held that while the Commissioner (Appeals) may not have the power to remand a case, the Tribunal itself can remand the matter for a decision on merits. The appeal was allowed to the extent that the Commissioner (Appeals) could not have remanded the case but remanded it to the original authority for consideration on merits, without affecting the finding on limitation. The original authority was directed to decide the matter within three months after hearing the respondent, and the stay application was dismissed. Case-Laws Service Tax Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412106