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2017 (11) TMI 1995 - AT - CustomsJurisdiction - power to issue SCN - officers of DRI are proper officer to issue SCN or not - HELD THAT:- The fact of the case regarding the issue of show-cause notices and adjudications are linked to preliminary objection with reference to jurisdiction to initiate proceedings, is admitted. As regards the objection of the Revenue, to list the appeals again for some other day, it is noted that in the face of the admitted facts as above, and the issue involved is one of preliminary legal point of issue, we note the appeal themselves can be disposed of, as there could be no submissions on merits of the case, from either side. In view of the admitted position and pending legal dispute before the Hon'ble Supreme Court, it is found that all these appeals are to be allowed by way of remand by setting aside the impugned orders. Reliance can be placed in the case of ITC INFOTECH INDIA LTD. VERSUS CC, NEW DELHI [2017 (8) TMI 1639 - CESTAT NEW DELHI] where it was held that It has been ruled by Hon’ble Delhi High Court in the case of Mangali Impex Ltd. Vs. Union of India [2016 (5) TMI 225 - DELHI HIGH COURT] that the D.R.I. Officers are not competent to issue the show cause notice for the period prior to 08.04.2011. In similar such cases, various Benches of the Tribunal such as, Delhi, Chennai & Calcutta have set aside the impugned orders and remanded the matter to the original authority for deciding the issue of jurisdiction and thereafter to decide on the merits of the case, upon pronouncement of the judgment by the Hon’ble Supreme Court in the case of Mangali Impex. Appeal allowed by way of remand.
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