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2011 (3) TMI 1180

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....the respondent Per: Mr. Ashok Jindal, Member (Judicial)     The Revenue has challenged the impugned order on the ground that with effect from 11.5.2001, the Commissioner (Appeals) does not have the power to remand the matter to the adjudicating authority.   2. Heard and considered.   3. We have gone through the impugned order wherein the Commissioner (Appea....