2013 (5) TMI 644

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..... 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. - ST/270/2010 - A-37/KOL/2011 - Dated:- 18-1-2011 - Shri S.S. Kang, J. Shri A.K. Sharma, JDR, for the Appellant. None, for the Respondent. ORDER Heard the Ld. JDR as none appeared on behalf of th .....

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..... Rubber Co. Pvt. Ltd. reported in 2008 (224) E.L.T. 393 (P H) 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. In view of the amendment and decision of Hon ble Punjab Haryana High Court, I find merit in the contention of Revenue that Commissione .....

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