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TMI Blog2018 (9) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... s in appeal against the order dated 29.8.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, (for short "the Tribunal") in appeal No. C/52723/2015, 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. For the view we are taking, to avoid unnecessary harassment to the assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the legal issue involved in the matter was to be decided keeping in view the judgment of Hon'ble the Supreme Court in Mangali Impex Limited's case (supra), there was no need to remand the case back to the Adjudicating Authority, as in that process, the litigation will start from Adjudicating Authority afresh, whereas it can be decided by the Tribunal after the judgment of Hon'ble the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt, the Tribunal itself should have decided the cases on merits after the decision of Hon'ble the Supreme Court instead of remanding those cases back to the Adjudicating Authority. The process adopted by the Tribunal apparently is to dispose of the cases pending before it without application of mind. That approach should have been avoided. Even the order passed by the Tribunal only states th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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