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TMI Blog2018 (1) TMI 1687X X X X Extracts X X X X X X X X Extracts X X X X ..... rugan, AC (AR) - for the Respondent ORDER Per: Bench Revenue has filed the miscellaneous application seeking early hearing of the appeal, as the issue involved is covered by various decisions of the Tribunal. 2. With the consent of both sides, after allowing the early hearing application, we take up the appeal for hearing and disposal. 3. On perusal of records, it is learnt that the proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 34) of the Customs Act, 1962. 5. It is also seen that after the declaration of law by the Hon'ble Supreme Court (Supra), the provisions of section 28 of the Customs Act, 1962 were amended with effect from 08.04.2011 vide Finance Act, 2011. 6. It is also noticed that in order to overcome the situation created by the judgment of Hon'ble Supreme Court in the case of Sayed Ali (supra), Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r i.e. the DRI officers having the proper jurisdiction to issue the SCN or not had came up before the Hon'ble Delhi High Court in the case of Mangali Impex Vs. Union of India [2016 (335) ELT 605 (Del.)], and the High Court inter alia, held that even the new inserted section 28 (11) does not empower either the officers of DRI or the DGCEI to issue the SCN or adjudicate for the period prior to 8.4.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice before the Hon'ble Supreme Court [2016-TIOL-173-SC-CUS / 2016 (339) ELT A 49 (SC)]. 11. It may be mentioned that recently, the Hon'ble High Court of Delhi in the case of BSNL Vs. UOI vide writ petition No.C/4438/2017 and CM No.19387/2017 has dealt with the identical issue where the notice was also issued by DRI. The Hon'ble High Court of Delhi has considered the judgment in the case of Mangli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y providing an opportunity to the assessee of being heard. Till the final decision, the status quo will be maintained. The Tribunal Vide Final Order No.42040/2017 dated 13.9.20217 in the case of M/s. Rajeswari Enterprises had taken a similar view. 13. The impugned order is set aside and the appeal is allowed by way of remand to the adjudicating authority to decide the issue afresh after the judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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