2009 (9) TMI 142

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...., for the Respondent. [Order]. - Heard both sides. 2. Revenue filed this Appeal against the impugned order whereby Commissioner (Appeals) remanded the matter to the adjudicating Authority to decide afresh after taking into consideration the decision of the Tribunal. 3. The contention of Revenue is that the Commissioner has no power to remand after the amendment to the provisions of Sectio....

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....on of India v. Umesh Dhaimode reported in 1997 (02) LCX 0211, held that the appellate authority has power to pass such order as it deemed fit confirming, modifying or annulling the decision of the appealed against and an order of the remand necessarily annuls the decision which is under an appeal before the appellate authority. Even by virtue of the amended provisions of Section 35A of the Central....