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2018 (8) TMI 395

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..... n present case - The appeal filed by the appellant Revenue is allowed by way of remand to the Commissioner (Appeals). - Appeals No. E/348/2010 - FO/76391/2018 - Dated:- 6-4-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri A. K. Biswas, Supdt. (AR) for the Appellant (s) None for the Respondent (s) ORDER Per Shri P. K. Choudhary: None appears on behalf of the Respondent a .....

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..... hat the Commissioner (Appeals) did not have the power to remand the matter w.e.f. 11.05.2001. In this regard, he relied upon the decision of the Hon ble Punjab and Haryana High Court in the case of CCE, Jalandhar v. BC Kataria reported as 2008 (221) ELT 508 (P H). 5. The appeal filed by the appellant Revenue is allowed by way of remand to the Commissioner (Appeals). (Operative part of the or .....

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