2010 (12) TMI 263

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..... Bhatia, Advocate                                   ORDER          Per Justice R.M.S. Khandeparkar: Heard DR for the Appellant and Advocate for the Respondent. 2. Though th....

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....fresh by himself but he was not authorized to remand 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 exer....