2018 (3) TMI 723

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..... cision of the Supreme Court against the decision of Delhi High Court in Mangali Impex Limited versus Union of India [2016 (5) TMI 225 - DELHI HIGH COURT]? - Held that: - the substantial question of law is answered in favour of the appellant with an order of remand to the Tribunal, without expressing any opinion on merits - appeal disposed off. - CUSAA 1/2018 - - - Dated:- 12-3-2018 - MR. SANJIV .....

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..... n made in paragraphs 25, 26 and 27 of the amended appeal to the extent that they relate to directions passed by the Appellate Tribunal for status quo. With the consent of the counsel for the parties, we frame the following substantial question of law and take up the appeal for hearing and disposal:- Whether the Customs, Excise and Service Tax Appellate Tribunal was justified and correct in .....

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..... the afore-stated decisions, the substantial question of law is answered in favour of the appellant with an order of remand to the Tribunal, without expressing any opinion on merits. While deciding the appeal, the Tribunal will bear in mind and take due notice of the observations made in Vipul Overseas Private Limited (supra) and Forech India Private Limited (supra). The appeal is disposed of, with .....

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