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2013 (5) TMI 644 - AT - Service TaxPower of commissioner to remand - held that:- in the case of Commr. of Customs, Amritsar v. Enkay (India) Rubber Co. Pvt. Ltd. [2007 (3) TMI 276 - HIGH COURT OF PUNJAB & HARYANA] also held that once the power to remand has been expressly taken away buy the finance Act, 2001, the Commissioner (Appeals) is divested of power to remand the case back to the adjudicating authority. - Commissioner (Appeals) to decide the appeal in merit.
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