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2018 (12) TMI 1433

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..... imited vs. Union of India, [2016 (5) TMI 225 - DELHI HIGH COURT] is decided? Held that:- The impugned order is hereby set aside and the matters are remitted to the CESTAT which shall proceed to examine and decide the merits of the appeals without being influenced by the decision of this Court in Mangli Impex - appeal allowed in part. - CUSAA 187/2018 & CUSAA 188/2018 - - - Dated:- 20-11-2018 - .....

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..... es, where a similar issue was sought to be urged, this Court had passed an order in a batch of appeals [ Commissioner of Customs (General) vs. SAP India Pvt. Ltd., CUSAA 40/2018 and other connected matters decided on 02.04.2018 ]. The Court had then directed as follows :- Accordingly, the impugned order challenged in these appeals, remanding the matter to the adjudicating authority to aw .....

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..... sed of in the aforesaid terms. There would be no order as to costs. Following the above decision, the impugned order is hereby set aside and the matters are remitted to the CESTAT which shall proceed to examine and decide the merits of the appeals without being influenced by the decision of this Court in Mangli Impex (supra). The Court, at the same time, like in the other cases, expresses .....

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