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TMI Blog2019 (10) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the application, the same is allowed and the delay in filing the accompanying appeal is condoned. Application stands disposed of. CUSAA 177/2019 Since despite service, there is no appearance on behalf of the respondent, we proceed to decide the present appeal. The Revenue's grievance is that the Customs, Excise and Service Tax Appellate Tribunal (hereafter "CESTAT") remanded the issues f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kabad, New Delhi (Cus. A.A. No. 67/2017 dated 13.12.2017)], this Court disposed of the appeals in the following terms: "3. 1t was recorded in the said order that the respondent-Revenue had no objection if the remand order passed by the Tribunal was set aside with a request to the Tribunal to decide the issue on merit without taking into consideration the decision of the Delhi High Court in Mangl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case. Accordingly, following the order in Forech India (supra), this appeal is allowed and the CESTAT would independently apply its mind to the question of jurisdiction and also decide the appeal on merits - including the aspect of imposition of penalty if any. The appeal is allowed in part in the above terms. It goes without saying that the Tribunal shall proceed in the matter only after issua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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