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2009 (7) TMI 72

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....dents. [Per: Ashok Jindal] - This appeal is filed by the Revenue against the order of the Commissioner (Appeals)  wherein the Commissioner (Appeals) has remanded back the  matter to the adjudicating authority to reconsider the same.  2. The Ld. SDR submits that the Commissioner (Appeals) has no power to remand back the case to the adjudicating authority, which has been withdrawn ....