2010 (12) TMI 263

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....nbsp;                               ORDER          Per Justice R.M.S. Khandeparkar: Heard DR for the Appellant and Advocate for the Respondent. 2. Though the impugned order dated 15th March, 2010 pas....

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....emand the matter. 5. It is settled law by various decisions of the Tribunal by following the decision of the Apex Court that Commissioner (Appeals) lacks jurisdiction to remand the matter.  In case he is not satisfied with the order of the adjudicating authority, he is fully authorized to set aside the same and to decide the matter afresh exercising all the powers of the original authority.&....