Commissioner (Appeals) do not have no power to remand under Service Tax laws

CESTAT, BANGALORE BENCH Commissioner of Central Excise, Visakhapatnam versus Dynamic Constructions FINAL ORDER NO. 67 OF 2012 STAY ORDER NO. 148 OF 2012 APPLICATION NO. ST/STAY/630/2010 APPEAL NO. ST/1145/ 2010 JANUARY 25, 2012 ORDER P.G. Chacko, Judicial Member – This application filed by the Department (appellant) seeks stay of operation of the impugned order wherein the learned Commissioner (Appeals) gathered documentary evidence from the assessee and remanded the case to the lower authority for fresh adjudication. The main ground raised in this appeal of the Departme...