TMI Blog2004 (11) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... -(SM) X X X X Extracts X X X X X X X X Extracts X X X X ..... bserved that even after the amendment of Section 35 A(3) of the Act, the Commissioner (Appeals) has power to remand the matter to the adjudicating authority. Therefore, the impugned order of the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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