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TMI Blog2021 (2) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... T (SERVICE OF NOTICE ON RESPONDENT IS HELD SUFFICIENT JUDGMENT ALOK ARADHE, J., Mr.K.V.Aravind, learned counsel for the revenue. None appeared for the respondent though served. This appeal under Section 130 of the Customs Act, 1962 (hereinafter referred to as "the Act" for short) has been filed by the revenue, which was admitted by the Bench of this Court vide order dated 18.10.2019 by f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed components / parts / space such as relays, capacitors and various other items to manufacture of D.C.Defibrillators by fraudulently claiming duty exemptions under the Customs Notification Nos.11/1997, 23/1998 and 20/1999 dated 01.03.1997, 02.06.1998 and 28.02.1999 respectively. The Additional Director General of Revenue (Intelligence) issued show cause notice dated 16.07.2002 to the assessee pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Delhi High Court in Mangali Impex Vs. Union of India, [2016 (335) ELT 605 (Del)], set-aside the impugned order and remanded the matter to the adjudicating authority to decide the issue pertaining to the jurisdiction, after availability of the decision of the Supreme Court in the case of Mangali Impex (supra). In the aforesaid factual background, revenue has filed this appeal. 3. Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid judgment and remanding the matter, the Tribunal ought to have awaited for adjudication of the issue by the Supreme Court. Therefore, we are inclined to quash the order dated 03.05.2017 passed by the Tribunal and to direct the Tribunal to await the decision of the Supreme Court in the decision in [2016 (339) ELT 49 (SC)] and thereafter, to decide the appeal after affording an opportunity t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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