2010 (1) TMI 1030

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....i S. Shah, DR, for the Respondent. ORDER Heard the learned advocate for the appellants and learned DR for the respondent. 2. This appeal arises from order dated 28-3-2008 passed by the Commissioner (Appeals), Meerut, whereby while allowing the appeal filed by the appellants against the order passed by the adjudicating authority, the Commissioner (Appeals) has set aside the entire order pa....

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....sioner (Appeals) set aside the entire order including the order dropping certain demands against the appellants and remanded the matter for reconsideration by the impugned order. 4. Though the impugned order is sought to be challenged on various grounds, it is not necessary to consider all those grounds and suffice to refer to only one ground, namely, absence of jurisdiction of the Commissioner....

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.... 6. The learned advocate has drawn our attention to the decision of this Tribunal in the matter of Bharti Electronics v. Commissioner of Central Excise, Delhi-II, reported in 2009 (243) E.L.T. 213. 7. Since the law point being abundantly clear, the Commissioner (Appeals) could not have remanded the matter. On this ground alone, the order passed by the Commissioner (Appeals) cannot be sustained....