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2018 (3) TMI 723 - HC - CustomsJurisdiction - power to issue SCN - Whether the Customs, Excise and Service Tax Appellate Tribunal was justified and correct in law in passing the order of remand to the original adjudicating authority to first decide the issue or jurisdiction after decision of the Supreme Court against the decision of Delhi High Court in Mangali Impex Limited versus Union of India 2016 (5) TMI 225 - DELHI HIGH COURT ? - Held that - the substantial question of law is answered in favour of the appellant with an order of remand to the Tribunal, without expressing any opinion on merits - appeal disposed off.
Issues:
Amendment of appeal, challenge to order of remand, substantial question of law regarding the justification of the order of remand by the Customs, Excise and Service Tax Appellate Tribunal, applicability of previous court decisions on remand issues. The judgment addresses an application for the amendment of the appeal, which is allowed due to being at an initial stage. The counsel for the appellant specifies that the challenge is limited to the order of the Appellate Tribunal remanding the matter to the adjudicating authority for a fresh decision. The amended appeal is accepted and taken on record, leading to the disposal of the application. The substantial question of law raised is whether the Customs, Excise and Service Tax Appellate Tribunal was correct in passing the order of remand to the original adjudicating authority. The question is framed considering the decision of the Supreme Court in a specific case. The counsel for both parties refer to previous court decisions on similar remand issues, indicating that the matter is covered by those decisions. Based on the joint statement of the counsel and the precedents cited, the court answers the substantial question of law in favor of the appellant. The order of remand to the Tribunal is upheld without expressing any opinion on the merits. The Tribunal is directed to consider and take notice of observations made in the referenced court decisions while deciding the appeal. The judgment concludes by disposing of the appeal without any costs being imposed.
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