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2010 (10) TMI 133 - CESTAT, NEW DELHIAppeal to Appellant Tribunal – Restoration of matter remanded by Commissioner (Appeal) - Commissioner (Appeals) has no power to remand a matter - Commissioner (Appeals) do not have statutory power to remand the matter, order of Commissioner (Appeals) directing the remand of the matter without jurisdiction – Tribunal order dismissing appeal, recalled and appeal restored
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