TMI Blog2020 (3) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... than remitting the matter for fresh overall consideration of the issues to Adjudicating Authority. In the latter event, much time and energy will be spent, and avoidable delay would occur - However, on the other hand, if matter is remitted to the CESTAT for decision on merits, there would be a fair likelihood that the same is resolved in favour of the assessee, in which event the way of further appeal and recourse to appellate proceedings by Revenue would be open. The matter is remitted to the CESTAT, which shall proceed to examine and decide the merits of the appeal without being influenced by the decision in Mangali Impex - Appeal allowed by way of remand. - D.B. Customs Appeal No. 54 of 2018 - - - Dated:- 17-10-2019 - Mohammad Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... av Sikka Ors. (Customs Appeal No. 29 30/2019, decided on 18-1-2019), and the decision in Commissioner of Customs v. Davinder Singh (Customs Appeal No. 202/2018, decided on 14-9-2018), have taken different view. 8. In Madhav Sikka (supra), the Delhi High Court observed as follows :- 5. Following the above decision, the impugned order is hereby set aside and the matters are remitted to the CESTAT, which shall proceed to examine and decide the merits of the appeals. The respondent/assessee s right to contend that the show cause notice issued in this case were legally untenable, in view of the decision of this Court in Mangali Impex (supra), are kept intact. In other words, the Tribunal may hear the parties on the merits of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposed of in the aforesaid terms. There would be no order as to costs. 5. 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 the decision of this Court in Mangali Impex (supra). The Court, at the same time, like in the other cases, expresses no opinion on the merits or procedure that the Tribunal should adopt and follow. 10. Counsel for the assessee stressed that till the issue of jurisdiction is decided, adjudication on merits would not be appropriate and that the only adjudication on merits can be made by an authority which, in fact, possesses jurisdiction. It was submitted, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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