2023 (3) TMI 1127

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....sh, Deputy Commissioner (AR) for the 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. H....

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....thority. Therefore, the Revenue's appeal is 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 ....

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....er (Appeals) has power to remand the matter to the Adjudicating Authority, therefore, on this count also, Revenue's appeal does not sustain. 7. In view of the above judgment of this Tribunal, the Revenue's appeals are not sustainable. Hence, we uphold the impugned orders." 5. In view of the above decision given by taking support of Hon'ble Gujarat High Court in the case of Associated H....