2011 (4) TMI 239

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.... There are two applications before us, one filed by the department (appellant) praying for stay of operation of the impugned order and other filed by the party seeking out-of-turn disposal of the department s appeal. The Early Hearing Application is dismissed as infructuous, as the department s appeal itself arises today for final disposal.   2. The grounds raised by the appellant in the m....

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....nance Act, 2001. We have heard the learned counsel for the respondent also, who is not opposed to a remand of the entire case to the original authority.   4. On a perusal of the impugned order, we have noted that the learned Commissioner (Appeals) recorded valid reasons for remand of the case to the lower authority. Though, he did not have the power of remand, the reasons stated by him for....