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2003 (10) TMI 176 - CESTAT, MUMBAIExtract: .......m.) , we follow the ratio of the Apex Court decision in the case of UOI v. Umesh Dhaimode - 1998 (98) E.L.T. 584 (S.C.) and hold that the Commissioner (Appeals) continues to have the power of remand even after the amendment made by the Finance Act, 2001. Accordingly, we dismiss these appeals along with the stay applications filed by the department.
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