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2019 (8) TMI 1889

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..... S COMMISSIONER OF CUSTOMS ORS. [ 2017 (11) TMI 1412 - DELHI HIGH COURT] , coordinate Bench noted that the judgment in M/S MANGALI IMPEX LTD., M/S PACE INTERNATIONAL AND OTHERS VERSUS UNION OF INDIA AND OTHERS [ 2016 (5) TMI 225 - DELHI HIGH COURT] had been stayed by the Supreme Court and the appeal was pending adjudication. The Division Bench disposed of the said appeal by quashing the remand o .....

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..... M. No. 8041/2019 (Exemption) Allowed, subject to all just exceptions CUSAA 92/2019 C.M. No. 8040/2019 (delay) 1. Appearance is entered by learned counsel for the respondent, who states that he shall be filing his power of attorney within this week. 2. The grievance of the Revenue is against the decision of the Customs Excise and Service Tax Appellate Tribunal (in short CESTAT .....

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..... the judgment in Mangli Impex (supra) had been stayed by the Supreme Court and the appeal was pending adjudication. The Division Bench disposed of the said appeal by quashing the remand order passed by the Tribunal with a direction that the Tribunal will decide the appeal on merits, including the question of jurisdiction of officers of the DRI to issue show cause notice, uninfluenced by the decisi .....

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..... iation, Madras reported as AIR 1992 SC 1439, to urge that since the judgment in the case of Mangli Impex (supra) has only been stayed by the Supreme Court and it has not been quashed so far, the said judgment continues to exist in law. Therefore, pending a decision by the Supreme Court on the appeal preferred by the Revenue Department in the case of Mangli Implex (supra), the Tribunal need not dec .....

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