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2011 (10) TMI 452 - CESTAT, NEW DELHICondonation of delay - Learned advocate appearing for the respondent submits that it stand settled that the debarring Clause of Section 35B of Central Excise Act, 1944 is not applicable in respect of service tax matters - Held that: inasmuch as the grounds of rejection or refund claim were not disclosed to the respondent and the question of time-bar was not considered, we, irrespective of the fact whether Commissioner (Appeals) has powers to remand the matter to the original Adjudicating Authority or not and by considering that Tribunal has power to remand the matter deem it fit to require the original adjudicating authority to decide the matter afresh in the light of the observations made by the Commissioner (Appeals)
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