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TMI Blog2019 (2) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 225 - DELHI HIGH COURT] - 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 - The respondent/assessee’s right to contend that the show cause notice issued in this case were legally untenable, in view of the decision of this Court in Mangli Impex are kept intact - appeal allowed in pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is as under:- Whether the Customs, Excise Service Tax Appellate Tribunal (hereinafter CESTAT‟) was justified in remanding the matter for adjudication to the concerned official to first decide the issue of jurisdiction after the appeal pending in the Supreme Court against the reported judgment in the case of Mangli Impex Limited vs. Union of India, 2016 (339) ELT 605 (Del.) is decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re restored to their original position. The Tribunal would decide the appeals on merits including the question of jurisdiction of the officer of the Directorate of Revenue Intelligence who had issued show cause notices. The said issue would be examined by the Tribunal without being influenced by the decision of the Delhi High Court in the case of Mangli Implex Limited (supra). We clarify that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngli Impex (supra) and record separate findings. The findings with respect to the lack of jurisdiction, if any, based on the reasoning in Mangli Impex (supra), would be subject to final outcome of the proceedings in the Supreme Court. The Court, at the same time, like in the other cases, expresses no opinion on the merits or procedure that the Tribunal should adopt and follow. 6. The Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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