2023 (3) TMI 1127

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....e Appellant-Revenue Shri Jigar Shah, Advocate for the Respondent-Assessee ORDER The issue involved in the Revenue's Appeal is that whether the Commissioner (Appeals) has the power to remand the matter to Adjudicating Authority. 2. Shri Tara Prakash, Learned Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the grounds of appeal. He submits that per the Section 35 A of Cen....

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....not maintainable. 4. We have carefully considered the submission made by both sides and perused the records. As per the judgment of the Hon'ble Jurisdiction High Court of Gujarat in the case of Associated Hotels Limited (Supra) in which the support was taken from the Hon'ble Supreme Court Judgment in the case of Mil India Limited vs. CCE, Noida- 2007 (210) ELT 188 (SC). On this settled position t....