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2017 (1) TMI 712 - CESTAT HYDERABADJurisdiction - power of the Commissioner (Appeals) to remand the case - Held that: - The law contained under section 85(5) of the Finance Act, makes it clear that the said provision does not prohibit the Commissioner (Appeals) from passing an order of remand of the matter - there is no infirmity in the order passed by the Commissioner (Appeals) in directing the re-examination of the issue and remand of the matter. It is seen that the Commissioner (Appeals) has upheld the penalty imposed under section 78 and has given the option of reduced penalty of 25% of the service tax demand. It is settled law that penalty under section 76 and 78 cannot be simultaneously imposed. The amount involved in all the three appeals is below ₹ 10 lakhs. From the above, the appeals filed by department are dismissed on merits, as well as on monetary limits - appeal dismissed - decided against Revenue.
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