2014 (1) TMI 154

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....EMENT Per: Mr. M.V. Ravindran; This appeal is directed against the impugned order only on the ground that the first appellate authority does not have the power to remand the matter back to the adjudicating authority and should have decided the issue at his level only. 2. After hearing both sides for some time on the matter, I find that the first appellate authority has reversed order in o....