TMI Blog2017 (11) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the appellants submits that the matter should be examined by the Tribunal on merits including the contention of the appellants that an officer of the Directorate of Revenue Intelligence could not have issued the show cause notice. It is submitted that the Tribunal had the jurisdiction to decide the aforesaid aspect uninfluenced by the judgment of this court in Mangli Impex Limited v. Union ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. In view of statements made, we frame the following substantial question of law: Whether the Customs, Excise and Service Tax Appellate Tribunal ( 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 Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, would cause prejudice and harassment to the appellants and respondents. The submission is that the contentions of the appellants should be decided on merits by the CESTAT including imposition of penalty and right of the DRI to issue show cause notice. The appellants accept that the adjudication would be uninfluenced by the judgment in the case of Mangli Impex Limited (supra), operation of w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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