TMI Blog2019 (8) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... t the subject matter before the High Court of Delhi in the Writ Petition, which was filed by the assessee, was limited to the claim of refund which was rejected by the department. The observations made in the judgment of the High Court, therefore, will have to be understood only in that context; and not as having adjudicated the correctness of the order passed by the adjudicating authority, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Sarkar, Adv., Mr. Gautam Awasthi, AOR, Ms. Malabika Sarkar, Adv. And Mr. Devanshu Yadav, Adv. ORDER Delay condoned. Appeals Admitted. Heard learned counsel for the parties forthwith. These appeals take exception to the judgment and order dated 02.03.2017 passed by the Customs Excise and Service Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrectness of the order passed by the adjudicating authority, which was the subject matter of appeals before the Appellate Tribunal at the instance of the department. In the circumstances, the impugned order deserves to be set aside and parties relegated before the Appellate Tribunal for reconsideration of the appeals on its own merits and in accordance with law, uninfluenced by a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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