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2017 (9) TMI 595 - CESTAT KOLKATAJurisdiction - power of CC(P) to issue SCN - Held that: - the notice issued by the CC(P) who was not a competent authority as per the ratio laid down in the case of Mangali Impex Ltd. Vs. UOI [2016 (5) TMI 225 - DELHI HIGH COURT] - In this connection, we note that similar issues have been dealt with in various cases by the Tribunal recently. It is held that the matters have to be remanded back to the original authority for a decision - appeal allowed by way of remand.
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