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2018 (8) TMI 1822 - HC - CustomsValidity of remanding the case - issue involved is pending consideration before Hon'ble the Supreme Court against the views expressed by the Delhi High Court in M/S MANGALI IMPEX LTD., M/S PACE INTERNATIONAL AND OTHERS VERSUS UNION OF INDIA AND OTHERS [2016 (5) TMI 225 - DELHI HIGH COURT] - HELD THAT:- Once the legal issue, which is subject matter of appeal before the Tribunal, is pending consideration before Hon'ble the Supreme Court, the Tribunal itself should have decided the cases on merits after the decision of Hon'ble the Supreme Court instead of remanding those cases back to the Adjudicating Authority. The process adopted by the Tribunal apparently is to dispose of the cases pending before it without application of mind. That approach should have been avoided. Even the order passed by the Tribunal only states that the Adjudicating Authority shall decide the matters afresh after decision of Hon'ble the Supreme Court in Mangali Impex Limited's case. In fact, vide similar orders, the Tribunal had disposed of more than 50 cases. The impugned order passed by the Tribunal is set aside. The matter is remitted back to the Tribunal to be decided on merits after decision of Hon'ble the Supreme Court in Mangali Impex Limited's case - Appeal allowed.
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