2008 (6) TMI 423

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....DR, for the Appellant. Shri H.G. Dharmadhikari, Advocate, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by the Revenue against the order-in-appeal No. PKA/7/Mumbai-II/2003 dated 26-3-2003. 2. Considered the submissions made by both sides and perused the records. 3. The main contention of the Revenue is that the Commissioner (Appeals) ....

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....(A) to remand matters back to the adjudicating authority for fresh consideration. Therefore, the Commissioner (A) continues to exercise the powers of the adjudicating authority in the matters of assessment." 5. It is very clear that the law has been laid down by the Hon'ble Supreme Court, wherein it is held that power of remand by the Commissioner (Appeals) has been taken away by amending ....