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TMI Blog2017 (10) TMI 1608X X X X Extracts X X X X X X X X Extracts X X X X ..... ER 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 issue show-cause notice. Hence, the request is being made to set aside the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated by the judgment of Hon'ble Supreme Court in the case of Sayed Ali (supra), Notification No.44/2011-Cus (NT), dated July 6, 2011 was issued by the CBEC, assigning the functions of the proper officer to various officers (including Additional Director General, DRI) mentioned in the notification, for the purposes of Section 28 of the Act. Thus, w.e.f. July 6, 2011, the Additional Director General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Delhi High Court is in favour of the assessee and against the Revenue. 8. However, it is further noticed that the said issue was also the subject matter of Hon'ble Mumbai High Court in the case of Sunil Gupta Vs. Union of India [2015 (315) ELT 167 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by DRI. The Hon'ble High Court of Delhi has considered the judgment in the case of Mangli Impex Vs. UOI which is stayed by the Hon'ble Supreme Court reported as 2016 (339) ELT A 49 (SC). Finally the Hon'ble High Court has granted liberty to the petitioner by observing that "petitioner is permitted to review the challenge depending on the outcome of the appeals filed by the UOI in the Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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