2017 (12) TMI 984

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..... pondent Through: Mr. Amit Bansal and Mr. Akhil Kulshrestha, Advocates.   O R D E R   On the last date of hearing, the following substantial question of law was framed:- "Whether the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT") was justified and correct in law in passing an order of remand to the original adjudicating authority to first decide the issue of jurisdiction .....

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.....   4. For the reasons set out and stated in the said order, we answer the question of law in favour of the appellant with a direction to the Tribunal to decide the appeal on merits including the question of imposition of penalty and the right of Directorate of Revenue Intelligence who issued show cause notices.   5. The said adjudication would be without being influenced by the judgment .....

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