TMI Blog2018 (8) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... 30953-30954/2018, CUSAA 171/2018, C.M. Appl. No. 30955-30956/2018, CUSAA 172, 173/2018, C.M. Appl. No. 30957-30958/2018 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... y) in CUSAA 173/2018 Heard. For the reasons stated in the applications, the same are allowed and the delay in filing the accompanying appeal is condoned. Applications stand disposed of. CUSAA 168/2018, CUSAA 169/2018, CUSAA 170/2018, CUSAA 171/2018, CUSAA 172/2018, CUSAA 173/2018 In these appeals, the Revenue's grievance is that the Customs, Excise and Service Tax Appellate Tribunal (hereafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Customs, Inland Container Depot, Tughlakabad, New Delhi (Cus. A.A. No. 67/2017 dated 13.12.2017)], this Court disposed of the appeals in the following terms: "3. 1t was recorded in the said order that the respondent-Revenue had no objection if the remand order passed by the Tribunal was set aside with a request to the Tribunal to decide the issue on merit without taking into consideration th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an identical approach is necessary in this case. Accordingly, following the order in Forech India (supra), this appeals are allowed and the CESTAT would independently apply its mind to the question of jurisdiction and also decide the appeal on merits - including the aspect of imposition of penalty if any.
The appeals are allowed in part in the above terms. X X X X Extracts X X X X X X X X Extracts X X X X
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