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2013 (2) TMI 164 - AT - Central ExcisePower of Commissioner(Appeal) - Power to remand back the case - Held that:- The Commissioner (Appeals) in his order has clearly set aside the order of the adjudicating authority. Therefore, it is not a mere remand without deciding the issue on merits. Thereafter, he has given one more opportunity to the department to consider the matter in terms of the guidelines he has stated, for reconsideration of the matter in terms of Board's circulars issued in this regard and also judgments on the issue. Therefore, the Commissioner (Appeals) order cannot be said to be an order of remand. Decision against revenue
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