TMI Blog2018 (9) TMI 1946X X X X Extracts X X X X X X X X Extracts X X X X ..... M/S PACE INTERNATIONAL AND OTHERS VERSUS UNION OF INDIA AND OTHERS [ 2016 (5) TMI 225 - DELHI HIGH COURT] is decided? HELD THAT:- The matter is remitted to the CESTAT which shall proceed to examine and decide the merits of the appeals without being influenced by the decision of this Court in Mangli Impex - Appeal allowed in part. - CUSAA 202/2018 AND CM APPL. 37730/2018 - - - Dated:- 14-9-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the respondent. 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) vs. SAP India Pvt. Ltd., CUSAA 40/2018 and other connected matters decided on 02.04.2018]. The Court had then directed as follows:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 appeals without being influenced by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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