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2010 (11) TMI 178 - AT - Service TaxRefund - Commissioner (Appeals) dealing with the appeals under Central Excise Act, 1944 lacks jurisdiction to remand the matter to the Adjudicating Authority - Commissioner (Appeals) dealing with the appeals in relation to the service tax also is not empowered to remand the matter but he has to decide the matter by himself - Accordingly, the appeal is allowed on the limited ground
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