2018 (1) TMI 382

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y submission of the appellant 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. Union 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ; Learned DR 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 Petition was dismissed by Hon'ble Supreme Court before grant of permission to appeal.  Therefore the appellate jurisdiction was not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ment of Apex Court shall bring the matter to finality as has been held by Apex Court in the case of Union of India Vs. 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 decision on the basis of outcome of the Apex Court judgment in the case of Mangali Impex (supra). 6.   As I h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X