TMI Blog2017 (10) TMI 1608X X X X Extracts X X X X X X X X Extracts X X X X ..... ut by providing an opportunity to the assessee of being heard. Till the final decision, the status quo will be maintained. Matter on remand. - C/227/2010 - 42475/2017 - Dated:- 24-10-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri M. Karthikeyan, Advocate for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per: Bench Heard both sides. 2. On perusal of records, it is learnt that the proceedings in the case were initiated by a show cause notice dated 7.7.2005 issued by DRI. The Hon ble High Court of Delhi in the case of Mangli Impex Vs. UOI by their order dated 03.05.2016 has observed that the DRI is not competent to iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly, sub-section 11 was inserted under section 28 of the Customs (Amendment and Validation) Act, 2011 dated 16.9.2011, assigning the functions of proper officers to various DRI officers with retrospective effect. 7. Later on, i.e. for the period subsequent to the amendment, the matter 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 8.4.2011. Thus, it is seen that the said order of the Hon ble De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the Court in the case of Mangli Impex Ltd. 11. By following the ratio laid down by the Hon ble High Court of Delhi in the case of BSNL (Supra ) as well as by considering totality of facts and circumstances, we set aside the impugned order and remand the matter to the original adjudicating authority to first decide the issue of jurisdiction after the availability of Hon ble Supreme Court decision in the case of Mangli Impex and then on merits of the case but by providing an opportunity to the assessee of being heard. Till the final decision, the status quo will be maintained. 12. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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