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TMI Blog2019 (11) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of Delhi High court in Mangli Impex Limited v. Union of India [ 2016 (5) TMI 225 - DELHI HIGH COURT ]? HELD THAT:- The impugned order is hereby set aside and the matter is remitted to the CESTAT, which shall proceed to examine and decide the merits of the appeal. The respondent/assessee s right to contend that the show cause notice issued in this case were legally untenable, in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CUSAA 49/2018 3. The question urged by the appellant in the appeal is as under:- Whether the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) was justified and correct in law in passing an order of remand to the original adjudicating authority to first decide the issue of jurisdiction, after decision of the Supreme court in Civil Appeal prefe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court in the appeal preferred against the decision in Mangli Impex Limited vs. Union of India 2016 (335) ELT 605 (Del) is set aside. The appeals preferred before the Tribunal are 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 issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2017, decided on 20.11.2017. Following the above decisions, the impugned order is hereby set aside and the matter is remitted to the CESTAT, which shall proceed to examine and decide the merits of the appeal. 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 (supra), are kep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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