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    <title>2023 (3) TMI 1127 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that the Commissioner (Appeals) has the authority to remand the matter to the Adjudicating Authority, based on legal precedents and judgments of the Hon&#039;ble Gujarat High Court and the Hon&#039;ble Supreme Court. Consequently, the Revenue&#039;s appeal was dismissed, and the impugned orders were upheld. The decision was rendered on 24.03.2023.</description>
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      <description>The Tribunal held that the Commissioner (Appeals) has the authority to remand the matter to the Adjudicating Authority, based on legal precedents and judgments of the Hon&#039;ble Gujarat High Court and the Hon&#039;ble Supreme Court. Consequently, the Revenue&#039;s appeal was dismissed, and the impugned orders were upheld. The decision was rendered on 24.03.2023.</description>
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