9911796707
TMI Blog2017 (11) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... e, present matter also placed on remand for reconsideration - appeal allowed by way of remand. - C/ROA/40608/2017 and C/304/2007 - Final Order No.42599/2017 - Dated:- 1-11-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri T. Sundaranathan, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per: Bench The above application has been filed by the appellant seeking restoration of the appeal which was dismissed for default vide Final Order No.40118/2017 dated 30.1.2017. 2. On behalf of the appellant, in the above application, it is submitted that the consultant who was earlier handling the appeal passed away and the appellant entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice issued by DRI, Chennai. The Hon ble High Court of Delhi in the case of Mangli Impex Vs. UOI by their order dated 03.05.2016 has observed that the DRI is not competent to issue show-cause notice. Hence, the request is being made to set aside the present proceedings where the show-cause notice was issued by the DRI/DGCEI. 7. From the record, it appears that the preliminary issue which emerges in the present appeal is regarding the jurisdiction of the DRI to issue the show-cause notice under the Customs Act. The assessee-Respondent has taken a stand that in terms of the Hon ble Apex Court decision in the case of Commissioner of Customs Vs. Sayed Ali, 2011 (265) 17 (SC)], the DRI officers were not proper officers in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 28 (11) does not empower either the officers of DRI or the DGCEI to issue the SCN or adjudicate for the period prior to 8.4.2011. 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. 12. 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 the one taken by the Hon ble Delhi High Court. 13. Being conflicting decisions of various High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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