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2011 (7) TMI 925 - CESTAT, DELHIWhether Commissioner (A) has jurisdiction to remand the matter - Bearing in mind the principle behind the said provisions comprised under Section 114 (e) of the Evidence Act, 1872 and taking into consideration the facts of the case, it has to be presumed that the authorities had exercised their duties and functions in regular course of exercise of those duties and functions in accordance with provisions of law - It is also to be noted that the appeal is essentially on the ground of lack of jurisdiction of the Commissioner (Appeals) to remand the matter it is settled law that the Commissioner (Appeals) has no jurisdiction to remand the matter - Appeal is allowed
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