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TMI Blog2020 (5) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... id to be pending before the Hon'ble Supreme Court in the case of Mangli Impex vs. Union of India [ 2016 (5) TMI 225 - DELHI HIGH COURT ], in which the Hon'ble Supreme Court has granted stay order - in view of the fact that the learned Tribunal has clearly protected the interest of both the Revenue as well as the Assessee by directing the Assessing Authority to keep the matter pending and m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the SCN or not had came up before the Honble Delhi High Court in the case of Mangali Impex vs. Union of India [2016 (335) ELT 605 (Del.)], and the High Court inter alia, held that even the new inserted section 28 (11) does not empower either the officers of DRI or the DGCEI to issue the SCN or adjudicate for the period prior to 8.4.2011. Thus, it is seen that the said order of the Honble Delhi Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LT A 49 (SC)]. 10. It may be mentioned that recently, the Honble High Court of Delhi in the case of BSNL Vs. UOI vide writ petition No. C/4438/2017 and CM No. 19387/2017 has dealt with the identical issue where the notice was also issued by DRI. The Honble High Court of Delhi has considered the judgment in the case of Mangli Impex Vs. UOI which is stayed by the Honble Supreme Court reported as 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, the status quo will be maintained. 12. The impugned order is set aside and both the appeals are allowed by way of remand to the adjudicating authority to decide the issue afresh after the judgment of the Honble Supreme Court in the case of Mangli Impex (supra). 2. Since the issue relating to jurisdiction of DRI Officials to issue show cause notice to the Assessee in such cases is said to be pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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