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2016 (12) TMI 851 - CESTAT KOLKATAJurisdiction of ld.Commissioner (Appeals) to remand the case - verification of the certificates of transporters in respect of payment of service tax - Held that: - this issue is no more res-integra and has been decided by the Principal Bench of this Tribunal in the case of Commr. of S.Tax Vs. Associated Hotels Ltd. [2014 (4) TMI 406 - GUJARAT HIGH COURT], where it was held that by virtue of sub-section (5) of section 85, the same limitation on the Commissioner (Appeals) to remand a proceedings contained in section 35A(3) of the Central Excise Act, 1944 must not apply in the appeals under section 85 of the Finance Act, 1944 also. Appeal rejected - decided against Revenue.
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