TMI Blog2017 (12) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - the drawback is also an incentive granted through Customs and Central Excise Duties Drawback Rules, 1995 where there is recognition of “Proper Officer” - as an abundant caution, following Mangali Impex judgment it would be preferable to await for the apex Court judgment since the concept of “Proper Officer” may be adjudicated by Apex Court for different purposes of law also. Appeal pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .16 of cause list, No.C/980/2007, is in respect of levy on the same cause and for non-imposition of redemption fine. 4. It is preliminary submission of the appellants that the adjudication order suffers from lack of jurisdiction since notices have been issued in this case by the DRI Officer having no jurisdiction under law to do so, following the decision in the case of Mangali Impex Vs. Unio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Components Ltd. Vs. DRI (Zonal Unit), Chennai - 2017 (345) ELT 161 (AP) have held contrary to the aforesaid decision. 7. Learned DR further says that the decision of the Hon ble High Court of Bombay in the case of Sunil Gupta Vs. UOI has been affirmed by Apex Court as has been reported in 2017 (354) ELT A162 (SC). Perusal of the reporting by ELT throws light that the Special Leave Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. 8. It may be stated that when an appeal is admitted, order or judgment of lower court is in jeopardy and judgment of Apex Court shall bring the matter to finality as has been held by Apex Court in the case of Union of India v. West Coast Paper Ltd. - 2004 (164) ELT 375 (SC). Therefore, as a rule of consistency, this matter may also go back to the adjudicating authority for appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nown upon adjudication of the matter in Mangali Impex by Apex Court. 11. It may be stated clearly that the drawback is also an incentive granted through Customs and Central Excise Duties Drawback Rules, 1995 where there is recognition of Proper Officer . Therefore as an abundant caution, following Mangali Impex (supra) judgment it would be preferable to await for the apex Court judgment si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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