TMI Blog2017 (7) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) TMI 980 - CESTAT HYDERABAD], in the case the Bench being presided over by the Hon’ble President, CESTAT wherein the matters were remanded back to the adjudicating authority - the present appeals are also allowed by way of remand. - C/628-630/2008 - A/30929-30931/2017 - Dated:- 22-6-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Sh. Manoj A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed. 2. On the other hand it is the stand of the department that notwithstanding the decision of Supreme Court in Sayed Ali case (supra), the Hon ble Apex Court has subsequently admitted the appeal of the department against the decision of Hon ble High Court of Delhi reported in Mangali Impex Ltd., Vs UOI [2016 (335) ELT 605 (Del.)], which had relied upon the Sayed Ali judgment to hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roper officers in terms of section 2(34) of the Customs Act, 1962. 4. We find that this issue has been considered by the Tribunal in Final Order No.A/30572/2017 dated 23.02.2017 and also in CESTAT, Delhi Final Order No. 52851/2017 dated 11.04.2017, in both the cases the Bench being presided over by the Hon ble President, CESTAT wherein the matters were remanded back to the adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CC Delhi [2012 (26) STR 257 (SC)] had remanded the matter to the Tribunal with a direction to examine the issue of jurisdiction afresh in the light of decision in Sayed Ali (supra) . As already observed the entire issue is once again before the Hon ble Apex Court, in view of the contrary decision of various High Courts. In these circumstances, we deem it fit to set aside the impugned orders a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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