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2017 (11) TMI 1412 - DELHI HIGH COURTWhether the CESTAT was justified and correct in law in passing an order of remand to the CUSAA Nos. 57/2017 & 58/2017 Page 3 of 4 original adjudicating authority to first decide the issue of jurisdiction, after decision of the Supreme Court in Civil Appeal preferred against the decision of Delhi High Court in Mangli Impex Limited v. Union of India [2016 (5) TMI 225 - DELHI HIGH COURT]? Held that: - The Tribunal will decide the appeals on merits, including the question of jurisdiction of the officers of DRI to issue the show cause notice, without being influenced by the decision of the Delhi High Court in the case of Mangli Impex Limited which has been stayed by the Supreme Court - the substantial question of law is answered in favor of the appellants - appeal allowed - decided in favor of appellant.
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