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TMI Blog2022 (4) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Advocate. Respondent Through: Ms. Avisha Khatri, Advocate. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL):- CM No.13411/2021 in CUSAA No.20/2021 CM No.13413/2021 in CUSAA No.21/2021 1. The above-captioned applications have been filed on behalf of the appellant under section 130(2A) of the Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional facts and submissions] CUSAA No.22/2021 & CM No.13663/2021[Application filed by the applicant seeking permission to bring on record additional facts and submissions] 5. These are the appeals preferred by the revenue, under Section 130 of the Act, against the order dated 14.06.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal bench, New Delhi [in short, "C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the extract above, the CESTAT has set aside the order assailed, and remanded the matter to the adjudicating authority for determination of the issue concerning jurisdiction, albeit, after the Supreme Court renders a decision in a matter which travelled from this Court. The judgment, which stands assailed in the Supreme Court, was rendered in the case of Mangli Impex Limited vs. Union of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ech India Pvt. Ltd. Vs. Commissioner of Customs Inland Container Depot, Tughlakabad, New Delhi and order dated 23.05.2018, passed in CUSAA No.16/2018, titled Commissioner of Customs vs. Arif Khichi. 5.6. The question of law framed in the above-mentioned matters read as follows: "Whether the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT') was justified and correct in law in passing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without being influenced by the decision rendered by this Court in Mangli Impex Limited case; the operation of which is stayed by the Supreme Court ? 7. Needless to add, we have not expressed any opinion on merits. The CESTAT will be at liberty to take a view, one way or the other, on the merits of the case. 8. The above-captioned appeals are disposed of in the aforesaid terms. Consequently, p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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