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TMI Blog2020 (1) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... milar issue is being adjudicated and same is at large before the Hon ble Apex Court wherein the issue relating to the insertion of sub-Section (11) of Section 28 is also under consideration. It is because of this precise reason, Customs, Excise and Service Tax Appellate Tribunal has taken a view that issue of jurisdiction would go to the root of the matter and as such, by setting aside the order p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20522/2017 passed by Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore whereunder Tribunal has allowed the appeal filed by the assessee and has remanded the matter to the Original Adjudicating Authority with a direction to first decide the issue of jurisdiction after receiving the judgment of the Hon ble Apex Court which is pending in the case of MANGALI IMPEX VS. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DRI. Said show cause notice came to be adjudicated by the Adjudicating Authority under the Central Excise Act and by order dated 30.10.2001, goods were ordered to be confiscated. Being aggrieved by the same, assessee filed an appeal before Customs, Excise and Service Tax Appellate Tribunal, which was allowed by order dated 29.05.2002 and matter was remanded for fresh adjudication on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of jurisdiction at the first instance as it goes to the root of the matter and with a further direction to the Adjudicating Authority to await the decision of the Hon ble Apex Court. Hence, this appeal has been preferred. 4. It is the contention of Sri. K.V. Aravind, learned counsel appearing for appellant that during the pendency of the proceedings, Section 28 of the Customs Act ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter back to the Adjudicating Authority with a direction to adjudicate the issue of jurisdiction at the first instance after receiving the judgment of the Hon ble Apex Court in MANGALI IMPEX VS. UNION OF INDIA reported in [2016 (335) ELT 605 (DEL.)]. Said order of remand does not suffer from any infirmity and no substantial question of law would arise for our consideration. As such, we are no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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