TMI Blog2011 (5) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is disposed of as above. - ST/1717 of 2010 (SM) - - - Dated:- 4-5-2011 - Shri Rakesh Kumar, J. Appearance Shri R.L.Garg, CA, for the respondent. Shri R.K.Gupta, SDR, for the appellant. Per. Rakesh Kumar :- The limited point of dispute in this case is as to whether the Commissioner(Appeals) has power of remand or not while deciding an appeal. In this appeal of the reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity of personal hearing. 4. I have carefully considered the submissions from the Departmental Representative and perused the records. 5. Since in view of the judgement of Hon'ble Supreme Court in the case of MIL India Ltd. and the judgement of Hon'ble Punjab Haryana High Court (supra), Commissioner (Appeals) does not have power of remand, the order remanding the matter to the origin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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