2011 (5) TMI 633

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....s) has power of remand or not while deciding an appeal. In this appeal of the revenue, the department has pleaded that the Commissioner(Appeals) has no power of remand and hence his order remanding the matter to original adjudicating authority is not correct. 2. Heard both the sides. Shri R.K.Gupta, the Ld. DR assailed the impugned order by reiterating the grounds of appeal and pleaded that in vi....