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TMI Blog2017 (7) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... 31/12 - FO/A/76150-76175/2017 - Dated:- 11-7-2017 - Shri P.K.Choudhary, Member(Judicial) And Shri B.Ravichandran, Member(Technical) Shri N.K.Chowdhury Shri S.M.Akhtar, Advocates for the Appellant S/Shri S.K.Naskar, D.Halder, S.N.Mitra, A.C.s (AR) for the Revenue M/s.Central Transport, M/s.C. K. Steel Pvt. Ltd., M/s. Bengal National Agency, M/s.Khandhokar Armanul Haque, Shri Shree Mitra, M/s.Akshoy Kumar Ghosh Sons, Commissioner of Customs(Prev.), West Bengal, Kolkata, Commissioner of Customs, Patna Versus Commissioner of Customs(Prev.), West Bengal, Kolkata, M/s.Steel Allied Products Exporters, Shri Kailash Kumar Marodia, Shri Rajesh Kumar Marodia, Shri Madan Gopal Marodia, Shri Vinod Kumar Agarwal, M/s.C.K.Steel Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck to the original authority for fresh decision after the legal position was settled by the Hon ble Supreme Court. They relied on the decision of Co-ordinate Bench reported in 2017-TIOL-2327-CESTAT-MAD dealing with bunch of appeals and 2017-TIOL-2328-CESTAT-DELHI in the case of M/s. HR Electronics, M/s.Laxmi Radios v. Commissioner of Customs, New Delhi(I G). The Tribunal in the H.R. Electronics case observed as below:- 5. From the record, it appears that the preliminary issue emerges in the present appeal is regarding the jurisdiction of the DRI Officers to issue the show cause notice under the Customs Act. The assessee- Appellant had taken a stand that in terms of the Hon ble Apex Court decision in the case of Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Mangali Impex Vs. Union of India [2016 335 ELT 605 Del] - 2016-TIOL- 877- HC-DEL-CUS , and the High Court inter alia, held that even the new inserted Section 28 (11) does not empower either the officers of DRI or the DGCEI to issue the SCN for the period prior to 8.4.11. Thus, it is seen that the said order of the Hon ble Delhi High Court is in favour of the assessee and against the Revenue. 10. 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) - 2014 TIOL-1949-HC-MUM-CUS as also of the Hon ble High Court of Telangana and Andhra Pradesh in the case of Vuppaloamritha Magnetic Components L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the availability of Hon ble Supreme Court decision in the case of Mangli Impex and then on merits of the case but by providing an opportunity to the assessee of being heard. Till the final decision, the status quo will be maintained. 4. Similar reasoning has been followed in various other decisions of the Tribunal in similar facts. 5. Accordingly following the ratio of the Co-ordinate Bench decision, we set aside the impugned orders and remand the matters to the original authorities for fresh decision in line with the above observation as held in the above cases. Till the final decision, status quo will be maintained. Appeals are allowed by way of remand. (Pronounced and dictated in the open court.) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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