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2004 (12) TMI 187 - AT - Central ExciseExtract: ....... 11-5-2001, the Commissioner (Appeals) has no power to remand. The contention of the Revenue is not correct as the Commissioner still has powers of remand as per the interpretation of the Gujarat High Court decision. Hence the Commissioner (Appeals) s order of remand is upheld. 10. The appeals E/1116 to 1127/2002 are disposed of in the above terms.
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