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TMI Blog2018 (4) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... Bangur a/w. Ms. Pooja Thorat, Mr. Anshul Seth and Mr. Jaivardhan Singh, Advocate for the Respondent. Reply affidavit is tendered by Mr.Bangur. 2 This Appeal is directed against the order of the CESTAT dated 20th April, 2007. 3 The assessee-appellant before us presented this Appeal originally before the Hon'ble High Court of Gujarat at Ahmedabad. Tax Appeal No.1676 of 2008 was filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttes decided with regard to Union Territory of Daman & Diu and Dadra & Nagar Haveli irrespective of the fact that the Tribunal is situated at Gujarat. Therefore, this Tax Appeal is dismissed for want of territorial jurisdiction with a liberty to the appellant to seek his remedy in appropriate forum." In the light of this order, the appellant-assessee brought this Appeal to this Court. Mr. Sawant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order of the Tribunal has been set aside. The matter has been remitted back to the Tribunal for fresh consideration by its West Zonal Bench at Ahmedabad. Mr. Sawant would submit that even if the Revenue appealed against the impugned order of the Tribunal to the High Court of Gujarat and succeeded therein, on remand, the matter could not have been sent back to the West Zonal Bench at Ahmedabad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quashed and set aside by the Hon'ble High Court of Gujarat. 6. We would then protect the assessee's case, as raised in the present Appeal, and in the event the whole demand is sustained, we would allow the Appellant before us to argue that assuming, without admitting, that such a demand, as raised, can be sustained that should be only to the extent of payment of duty and no interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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