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2013 (10) TMI 857 - CESTAT MUMBAIEnhancement of service tax - Section 85(4) - Held that:- A plain reading of the section shows that the said section does not confer any power of remand to the lower appellate authority. Therefore, the impugned order passed by the lower appellate authority is not sustainable in law - appellate authority is directed to decide the case on merits and determine the tax liabilities, interest and penalties himself - Decided in favour of assessee.
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