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2018 (4) TMI 1052

to first decide the issue of jurisdiction, after decision of the Supreme court in 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 appeals preferred before the Tribunal are restored to their original position. The Tribunal would decide the appeals on merits, including the question of .....

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18, 97/2018 & 98/2018 With the consent of the counsel for the parties, the following substantial question of law is framed:- Whether the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) was justified and correct in law in passing an order of remand to the original adjudicating authority to first decide the issue of jurisdiction, after decision of the Supreme court in Civil Appeal .....

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e adjudicating authority to await the judgement of the Supreme Court in the appeal preferred against the decision in Mangali Impex Limited v. Union of India, 2016 (335) ELT 605 (Del) is set aside. The appeals preferred before the Tribunal are restored to their original position. The Tribunal would decide the appeals on merits, including the question of jurisdiction of the officer of the Directorat .....

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