TMI Blog2019 (2) TMI 1625X X X X Extracts X X X X X X X X Extracts X X X X ..... sputedly stands paid. The immunity to the said co-noticee and 3 of his employees was given in view of the aforesaid acknowledgement of liability on their part. From the grounds of appeal also there is no other submission of the applicant - appellant which may be a submission on merits except the challenge to the jurisdiction. The decision of Mangli Impex Ltd. vs. Union of India [ 2016 (5) TMI 225 - DELHI HIGH COURT ] has been relied upon. The said decision has been stayed by Hon ble Supreme Court. Hence, absence of any finding to that effect is not sufficient to hold the order dated 5th June 2018 as an order not on merits but inadvertently dismissing the appeal altogether. There is nothing which remains to still be adjudicated - the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication is prayed to be dismissed. 3. After hearing both the parties and perusing the order under challenge, it is observed that the impugned adjudication began with a show cause notice dated 24.04.2007, which was served upon 13 persons with M/s. Pioneer Soap Chemicals being the main Noticee and appellant herein also as one among them. The said show cause notice was issued on the basis of observation of the Department that all the co-noticees mentioned therein were found issuing the fake consignments/bills/invoices to show sale of washing soap without actually manufacturing the same. All the co-noticees were also alleged to have wrongly availed the exemption of Notification No.21/2002 (at Sl. No.30 hereof) thereby paying customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o there is no other submission of the applicant - appellant which may be a submission on merits except the challenge to the jurisdiction. The decision of Mangli Impex Ltd. vs. Union of India reported in 2016 (335) ELT 605 has been relied upon. The said decision has been stayed by Hon ble Supreme Court. Hence, absence of any finding to that effect is not sufficient to hold the order dated 5th June 2018 as an order not on merits but inadvertently dismissing the appeal altogether. To my opinion, there is nothing which remains to still be adjudicated. Above all, the grounds mentioned in the application are not the grounds to seek the restoration. Application is accordingly, dismissed. [Pronounced in the Open Court on 21.02.2019] ..... X X X X Extracts X X X X X X X X Extracts X X X X
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