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TMI Blog2019 (8) TMI 1919X X X X Extracts X X X X X X X X Extracts X X X X ..... on of India [ 2016 (5) TMI 225 - DELHI HIGH COURT ]? HELD THAT:- This Court is of the opinion that in larger interest of speedier resolution of the issues- rather than only deciding the question of jurisdiction, it would be appropriate that CESTAT should decide the merits of the appeals, i.e. the merits of the claims against the assessees, rather than remitting the matter for fresh overall consideration of the issues to each Adjudicating Authority. In the latter event, much time and energy will be spent, and avoidable delay would occur. However, on the other hand, if matters are remitted to the CESTAT for decision on merits, there would be a fair likelihood that many of them are resolved in favour of the assessees, in which event the way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Sh. Naresh Moolrajani, Sh. Rajkumar Mansukhani, Rochi Ram And Sons, Rochees Time Pvt. Ltd., Sh. Devanand Sahani, Smt. Vina Sahani, Meenakshi Sahani, Madhvi Sahani, Mohit Sahani, Rochees Watches Pvt. Ltd., Shyam Sunder Sharma, Mateshwari Textiles , Ram Prasad Gujjar, Lakshman Sindhi, Kishor Sindhi Cce And St-Jaipur-I Jaipur HON'BLE THE CHIEF JUSTICE AND HON'BLE MR. JUSTICE INDERJEET SINGH For the Appellant : Mr. Sandeep Pathak with Ms. Vartika Mehra For the Respondent : Mr. Sameer Jain with Mr. Daksh Pareek Mr. S.S. Hora, Mr. Archit Bohra, Ms. Anjali Gupta Judgment D.B.Civil Misc.Appln.No.1129/2018 in DB Custom Appeal No.47/2018: D.B.Civil Misc.Appln.No.1141/2018 in DB Custom Appeal No.51/2018: D.B.Civil Misc.Appln.No.1146/2018 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B. Custom Appeal Nos.57/2018, 59/2018, 65/2018, 77/2018, 89/2018 91/2018: Amended cause titles are taken on record. D.B. Custom Appeal Nos.14/2018, 9/2018, 35/2018, 45/2018, 46/2018, 47/2018, 50/2018, 51/2018, 52/2018, 53/2018, 55/2018, 57/2018, 58/2018, 59/2018, 60/2018, 61/2018, 63/2018, 64/2018, 65/2018, 66/2018, 68/2018, 69/2018, 71/2018, 72/2018, 73/2018, 74/2018, 75/2018, 76/2018, 77/2018, 81/2018, 82/2018, 86/2018, 89/2018, 91/2018, 92/2018, 102/2018, 104/2018, 105/2018, 106/2018 103/2018: 1. In all these appeals preferred by the Revenue, the common question urged is whether the CESTAT was justified in remanding the matter for adjudication to the Primary Adjudicating Official, to first decide the issue of jurisdiction, after awaiting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of jurisdiction, if necessary, on account of Mangli Impex (supra) and record separate findings. The findings with respect to the lack of jurisdiction, if any, based on the reasoning in Mangli Impex (supra), would be subject to final outcome of the proceedings in the Supreme Court. The Court, at the same time, like in the other cases, expresses no opinion on the merits or procedure that the Tribunal should adopt and follow. 5. In Davinder Singh (supra) however, earlier the Division Bench observed and directed as follows:- 4. The Court had then directed as follows:- Accordingly, the impugned order challenged in these appeals, remanding the matter to the adjudicating authority to await the judgment of the Supreme Court in the appeal pref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remitted to the Adjudicating Authority having jurisdiction, merits of the case ought not to be decided. 7. This Court is of the opinion that in larger interest of speedier resolution of the issues- rather than only deciding the question of jurisdiction, it would be appropriate that CESTAT should decide the merits of the appeals, i.e. the merits of the claims against the assessees, rather than remitting the matter for fresh overall consideration of the issues to each Adjudicating Authority. In the latter event, much time and energy will be spent, and avoidable delay would occur. However, on the other hand, if matters are remitted to the CESTAT for decision on merits, there would be a fair likelihood that many of them are resolved in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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