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2020 (3) TMI 38 - HC - CustomsWhether the CESTAT was justified in remanding the matter for adjudication to the Primary Adjudicating Official, to first decide the issue of jurisdiction, after awaiting final decision by the Supreme Court in the appeal (by Special Leave) against Mangali Impex Limited v. Union 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 appeal, i.e. the merits of the claim against the assessees, rather than remitting the matter for fresh overall consideration of the issues to Adjudicating Authority. In the latter event, much time and energy will be spent, and avoidable delay would occur - However, on the other hand, if matter is remitted to the CESTAT for decision on merits, there would be a fair likelihood that the same is resolved in favour of the assessee, in which event the way of further appeal and recourse to appellate proceedings by Revenue would be open. The matter is remitted to the CESTAT, which shall proceed to examine and decide the merits of the appeal without being influenced by the decision in Mangali Impex - Appeal allowed by way of remand.
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