1997 (2) TMI 140

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....t vest the appellate authority with the power to remand. Accordingly, he set aside such order and the Revenue is in appeal. 2. As the order under appeal itself notes, the aforesaid provision vested the appellate authority with powers to pass such order as it deemed fit confirming, modifying or annulling the decision appealed against. An order of remand necessarily annuls the decision which is und....