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TMI Blog2018 (7) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K.K. Maiti, and Ms. Sanjukta Gupta, Advocates, for the Revenue. ORDER The Court :- By consent of the Learned Advocates appearing for the parties, we are taking up this stay petition along with the appeal together for hearing. 2. Learned Counsel for the Revenue waives service of notice of appeal. The other formalities regarding making the appeal ready also shall stand dispensed with. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Learned Counsel for the Revenue and it was submitted that the Revenue questioned the legality of the order of the adjudicating authority on merits. 4. We have gone through the order of the CESTAT and find that the only issue which was examined by the Tribunal was in relation to the jurisdiction of the DRI to issue the show cause notice. In other words, only the aspect of jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant was successful before the adjudicating authority on merits. 7. In such circumstances, there was no occasion to set aside the decision of the adjudicating authority as the Tribunal did not touch upon any of the appeals on merits except the Revenue's appeal. This being the position, we are of the view that the Tribunal ought to re-hear the appeal of the Revenue. The Tribunal commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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