TMI Blog2018 (1) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... est 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] - appeal allowed by way of remand. - C/00497, 00528/08 - A/91606-91607/2017 - Dated:- 16-11-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SC). 2. In view of above position, different Benches of the Tribunal including Principal Bench has remanded matters of above said jurisdiction issue to the original authority to pass appropriate order on the basis of the outcome of the Apex Court judgment. 3. Revenue although confirms above proposition, says that Hon ble High Court of Bombay in the case of Sunil Gupta Vs. Union of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing the judgment of Hon ble Bombay High Court in the case of Titanor Components Ltd. Vs. Commissioner of Income Tax - 2009 (238) ELT 596 (Bom.) without overreaching jurisdiction of Apex Court. By this we do not say that we are not bound by the decision of the jurisdictional High Court holding the field in the manner indicated by Revenue, but because of pendency of matter on similar issue bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
