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TMI Blog2018 (8) TMI 1822X X X X Extracts X X X X X X X X Extracts X X X X ..... PACE INTERNATIONAL AND OTHERS VERSUS UNION OF INDIA AND OTHERS [ 2016 (5) TMI 225 - DELHI HIGH COURT] - HELD THAT:- Once the legal issue, which is subject matter of appeal before the Tribunal, is pending consideration before Hon'ble the Supreme Court, the Tribunal itself should have decided the cases on merits after the decision of Hon'ble the Supreme Court instead of remanding those cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MIT RAWAL, JJ. For The Appellant : Mr. Anshuman Chopra, Advocate For The Respondent : Mr. Jagmohan Bansal, Advocate ORDER RAJESH BINDAL J. The Revenue is in appeal against the order dated 12.09.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short CESTAT ) in appeal No.C/60565/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion will start from Adjudicating Authority afresh, whereas it can be decided by the Tribunal after the judgment of Hon'ble the Supreme Court Mangali Impex Limited's case (supra). Operation of the judgment of Delhi High Court in Mangali Impex Limited's case (supra) has also been stayed by Hon'ble the Supreme Court. Reference has also been made to order passed by Delhi High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 that the Adjudicating Authority shall decide the matters afresh after decision of Hon'ble the Supreme Court in Mangali Impex Limited's case. In fact, vide similar orders, the Tribunal had disposed of more than 50 cases. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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