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TMI Blog2018 (1) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... rt shall bring the matter to finality as has been held by Apex Court in the case of Union of India Vs. West Coast Paper Ltd. [2004 (2) TMI 344 - SUPREME COURT OF INDIA]. Therefore, as a rule of consistency, this matter may also go back to the adjudicating authority for appropriate decision on the basis of outcome of the Apex Court judgment in the case of Mangali Impex [2016 (5) TMI 225 - DELHI HIG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enches of the Tribunal including Principal Bench has remanded matters of above said jurisdiction issue to the original authority to pass appropriate order on the basis of the outcome of the Apex Court judgment. 3. Revenue although confirms above proposition, says that Hon'ble High Court of Bombay in the case of Sunil Gupta Vs. Union of India - 2014-TIOL-1949-HC-MUM-CUS and Hon'ble High Court of A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omponents Ltd. Vs. Commissioner of Income Tax - 2009 (238) ELT 596 (Bom.) without overreaching jurisdiction of Apex Court. By this I do not say that I am not bound by the decision of the jurisdictional High Court holding the field in the manner indicated by Revenue, but because of pendency of matter on similar issue before Apex Court, Tribunal being subordinate court it would be preferable to wait ..... X X X X Extracts X X X X X X X X Extracts X X X X
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