TMI Blog2018 (11) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... URT] - appeal allowed in part. - CUSAA No. 154 of 2018 and C.M. APPL. Nos. 27266-27267 of 2018 - - - Dated:- 13-7-2018 - S. Ravindra Bhat and A.K. Chawla, JJ. Shri Harpreet Singh, Senior Standing Counsel with Suresh Chaudhary, Advocate, for the Appellant. Ms. Apeksha Mehta and Shri Yogendra Aldak, Advocates, for the Respondent. ORDER CM APPL. 27266/2018 (for condonation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice on behalf of the respondent. 7. It is agreed, at the outset, by Learned Counsel for the parties that in the identical circumstances, where a similar issue was sought to be urged, this Court had passed an order in a batch of appeals [Commissioner of Customs (General) v. SAP India Pvt. Ltd., CUSAA 40/2018 and other connected matters decided on 2-4-2018]. 8. The Court had then directed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals or on the procedure that the Tribunal should adopt and follow. Question of law is accordingly answered. The appeals are disposed of in the aforesaid terms. There would be no order as to costs. 9. Following the above decision, the impugned order is hereby set aside and the matter is remitted to the CESTAT which shall proceed to examine and decide the merits of the appeal without being i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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