2011 (1) TMI 747

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....ellant.   Rep. by Shri Manoj Kumar Jain, Shri Kashmir Singh, C.A.,   Shri Ashwani Kumar on behalf of the respective parties.   Per Rakesh Kumar   In all these cases, the Revenue is in appeal against the order of the Commissioner (Appeals) on the ground that the Commissioner (Appeals) had remanded the matter to the original adjudicating authority, while the Commissio....

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....e Commissioner (Appeals) has no power of remand, that the order of the Hon'ble Supreme Court in the case of MIL India Ltd. (supra) is applicable to the service tax appeals also and in view of this, Commissioner (Appeals) s orders remanding the matter to the original adjudicating authority are not correct.   3. Shri Manoj Kumar Jain representing M/s. Ramneek Enterprises , Shri Kasmir Singh,....

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....from them, that their matters were decided by the original adjudicating authority without considering the reasons given by them for delay and also without considering their plea that in view of Section 80 of the Finance Act, 1994, the penalty under Section 76 should have been waived and that the Commissioner (Appeals), therefore, has rightly remanded the matters to the original adjudicating author....