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TMI Blog2018 (9) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... as the issue involved is pending consideration before Hon'ble the Supreme Court against the views expressed by the Delhi High Court in Mangali Impex Limited Vs. Union of India [2016 (5) TMI 225 - DELHI HIGH COURT] - Once the legal issue, which is subject matter of appeal before the Tribunal, is pending consideration before Hon'ble the Supreme Court, the Tribunal itself should have decided the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise and Service Tax Appellate Tribunal (for short "CESTAT") in appeal No.C/50/2012, vide which, the order passed by the Commissioner has been set aside and the matter has been remitted back to the Adjudicating Authority for fresh decision. Both the parties are agreed that the order of remand passed by the Tribunal was not required, as the issue involved is pending consideration before Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de to order passed by Delhi High Court in CUSAA No.57 of 2017 titled as "Vipul Overseas Pvt. Ltd. Vs. Commissioner of Customs and others" decided on 20.11.2017 where identical orders passed by the Tribunal remanding cases back to the Adjudicating Authority were set aside and the matters were directed to be decided on merits by the Tribunal. After hearing learned counsel for the parties, we find m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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