2015 (10) TMI 414

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri R. Subramanian, AC (AR) Per R. Periasami Ld. Counsel submits that by the impugned order, Commissioner (Appeals) remanded the issue to lower authority to decide the valuation issue afresh. The lower authority has not decided the issue in view of pendency of appeal before Tribunal. Therefore, they have filed EH application seeking early hearing of the appeal. 2. After hearing both sid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the present appeal. 4. Ld. Advocate submits that the lower adjudicating authority is not finalising the SVB and they are continuing to pay 1% EDD since the appeal is pending before this Tribunal. He further submits that the impugned order should be set aside as Commissioner (Appeals) has no power of remand. 5. On the other hand, Ld. A.R. submits that Commissioner (Appeals) has not decided th....