2012 (8) TMI 243

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....t Per: Ashok Jindal:   Heard both the sides.   2. After hearing both the sides, we find that the matter can be decided at this stage. Therefore, after allowing the application for early hearing filed by the Revenue, we take up the appeal along with the stay application today itself for disposal. 3. The facts of the case are that the appellant is a unit existing in SEZ and claiming ex....

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....venue is before us only on the ground that the Commissioner (Appeals) has no power to remand the matter to the adjudicating authority as per the provisions of Section 35A of the Central Excise Act, 1944 as applicable to Service Tax cases by way of Section 85(5) of the Finance Act, 1994. 4. We have perused the impugned order and the adjudication order also. The adjudicating authority has denied th....