2019 (10) TMI 428

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..... was held that the Tribunal would independently apply its mind on the question of jurisdiction and decide the issue - HELD THAT:- This Court is of the opinion that an identical approach is necessary in this case. Accordingly, following the order in FORECH INDIA PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS INLAND, CONTAINER DEPOT, TUGHLAKABAD, NEW DELHI [ 2017 (12) TMI 984 - DELHI HIGH COURT ], this ap .....

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..... 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 for reconsideration by the concerned Commissioner in view of the previous judgment of this Court in Mangli Impex Limited v. Union of India 2016 (335) ELT 605 (Del.). This was on account of a dichotomy .....

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..... t-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 Mangli lmpex Limited Vs. Union of India 2016 (335) ELT 605 (Del.) which has been stayed by the Supreme Court. 4. For the reasons set out and stated in the said order .....

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