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TMI Blog2019 (4) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... ned. 2. This appeal has been preferred by the revenue under Section 130(1) of the Customs Act, 1962 against the order dated 29.8.2017 (Annexure P-1) passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "the Tribunal") in appeal No. C/52726/2015, vide which the order passed by the Commissioner has been set aside and the matter has been remitted back to the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indulging in undervaluation of imported goods and consequential evasion of customs duty. The Adjudicating Authority vide order dated 30.4.2015 (Annexure P-3) confirmed the demand and penalties imposed upon the Party and its Directors. Feeling aggrieved by the order, Annexure P-3, the Party and its Directors filed the appeals before the Tribunal. The Tribunal vide order dated 29.8.2017 (Annexure P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve, the present appeal is allowed and the order dated 29.8.2017 (Annexure P-1) passed by the Tribunal is set aside. The matter is remitted back to the Tribunal to decide the same on merits after the decision of the Supreme Court in Mangali Impex Limited's case (supra). However, liberty is granted to the assessee to move an application before this Court in case he is aggrieved of the order pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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