TMI Blog2017 (11) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... pex Court in the case of Union of India v. West Coast Paper Ltd. [2004 (2) TMI 344 - SUPREME COURT OF INDIA]. Therefore, as a rule of consistency, this matter may also go back to the adjudicating authority for appropriate decision on the basis of outcome of the Apex Court judgment in the case of Mangali Impex [2016 (5) TMI 225 - DELHI HIGH COURT]. When the review is read, that also exhibits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of India - 2016 (335) ELT 605 (Del.) by Hon ble High Court of Delhi. However, such decision is under challenge by Revenue in Civil Appeal No.20453/2016 before Apex Court and Hon ble Apex Court has stayed the decision of the High Court on 01.08.2016 as reported in 2016 (339) ELT A49 (SC). 2. In view of above position, different Benches of the Tribunal including Principal Bench has reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, as a rule of consistency, this matter may also go back to the adjudicating authority for appropriate decision on the basis of outcome of the Apex Court judgment in the case of Mangali Impex (supra). 4. Apart from the above, when the review is read, that also exhibits that the adjudicating authority has not examined the corroborative evidence gathered by investigation. This is also a g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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