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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 ..... Hon'ble the Supreme Court instead of remanding those cases back to the Adjudicating Authority. The impugned order passed by the Tribunal is set aside. The matter is remitted back to the Tribunal to be decided on merits after decision of Hon'ble the Supreme Court in Mangali Impex Limited's case - appeal allowed by way of remand. - CUSAP No. 18 of 2018 (O&M), CUSAP No. 20 of 2018 (O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication for recalling of the order in case he is aggrieved of the same. Learned counsel for the revenue submitted that the Tribunal should not have passed the impugned order setting aside the order passed by the Commissioner (Appeals) and remanding the case back to the jurisdictional adjudicating authority for decision afresh once it was admitted that the issue in dispute is pending considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Reference has also been made to order passed by Delhi High Court in CUSAA No.57 of 2017 titled as Vipul Overseas Private Limited vs Commissioner of Customs and others, decided on 20.11.2017, where identical orders passed by the Tribunal remanding cases to the Adjudicating Authority were set aside and the matters were directed to be decided on merits by the Tribunal. After hearing learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal had disposed of more than 50 cases. For the reasons mentioned above, the appeal is allowed. The impugned order passed by the Tribunal is set aside. The matter is remitted back to the Tribunal to be decided on merits after decision of Hon'ble the Supreme Court in Mangali Impex Limited' s case (supra), however, with liberty to the assessee to move application before this Court in cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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