9911796707
TMI Blog2017 (7) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent ORDER [Order Per : Bench] 1. Ld. Advocate representing the appellants in these appeals raised the preliminary objection of the non maintainability ab-initio of the proceedings that have resulted in the impugned orders, for the reasons that the related show cause notices were issued by the Directorate of Revenue Intelligence (DRI). However, DRI officers were not proper officers under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble Delhi High Court, having been admitted by Hon'ble Apex Court and stay granted thereat [as reported in UOI Vs Mangali Impex Ltd., [2016 (339) ELT A49 (SC)], appellant cannot take help of that judgment and pray for allowing their appeal. 3. We have heard both sides and gone through the material available on record. The preliminary issue, that emerges in the present appeals is regarding t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reference: 9. However, it is further noticed that the said issue was also the subject matter of Hon'ble Mumbai High Court in the case of Sunil Gupta vs. Union of India [2015 (315) ELT 167 (Bom) as also of the Hon'ble High Court of Telangana and Andhra Pradesh in the case of Vuppalamritha Magnetic Components Ltd. vs. DRI (Zonal Unit), Chennai [2017 (345) ELT 161 AP] taking a view contrary to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Supreme Court decision in the case of Mangali Impex (supra) and then the merits of the case. 11. In the result, the appeal filed by the assessee-Appellant is allowed by way of remand. 5. Respectfully following the ratio of the above decisions the present appeals are also allowed by way of remand with the same directions as in Tribunal Order No. 52851/2017 dated 11.04.2017, reproduced supra. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
