TMI Blog2019 (2) TMI 1558X X X X Extracts X X X X X X X X Extracts X X X X ..... he Supreme Court? - there is no justification in remanding the matter to the original adjudicating authority. The matter restored before the Tribunal, which is directed to hear and dispose of the matter by passing a reasoned order. - CEXA No.106 of 2018, GA No.3443 of 2018 And GA No.3444 of 2018 - - - Dated:- 16-1-2019 - Justice I. P. Mukerji And Justice Amrita Sinha For the Appearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom disposing of the matter. In our opinion, the learned Tribunal has not followed the proper procedure by remanding the appeal to the original adjudicating authority with a direction upon it to first decide the issue of jurisdiction after the availability of Hon ble Supreme Court decision in the case of Mangall Impex Ltd . and then on merits of the case but by providing an opportunity to the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al be registered by the department immediately. Re: GA 3444 of 2018, CEXA 106 of 2018 :- As far as the appeal is concerned, we dispose of the same by directing the authority which passed the original order to transmit all the files of the cases to the Tribunal which is directed to hear and dispose of the matter by passing a reasoned order within three months from the date of communicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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