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TMI Blog2019 (8) TMI 1919X X X X Extracts X X X X X X X X Extracts X X X X ..... 8, 91/2018, 92/2018, 102/2018, 104/2018, 105/2018, 106/2018, 103/2018 Commissioner Of Customs Versus Narendra Singh Chauhan, Devanshi Textiles, Shri S.b. Agarwal, Padam Narain Agarwal, B.a. International, Jaipur Time Industries, Sh. Neeraj Moolrajani, Sh. Om Prakash Pareek, Sh. Hargun Das Nebhnani, Hmd Exim Pvt. Ltd., Sh. Ishwar Das Moolrajani, Smt. Padma Moolrajani, Poonam, Neeraj, Umesh, Rochees Watches, Sh. Mirchoomal Chandnani, Smt. Devaki Devi, Champa, Meena, Raj Kumar, Hemant, Ms/ Renu Sahani, Sh. Naresh Moolrajani Rochi Ram And Sons, Sh. Nanak Das Moolrajani,, Sh. Naresh Moolrajani, Sh. Rajkumar Mansukhani, Rochi Ram And Sons, Rochees Time Pvt. Ltd., Sh. Devanand Sahani, Smt. Vina Sahani, Meenakshi Sahani, Madhvi Sahani, Mohit Saha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 018 in DBCustom Appeal No.102/2018: D.B.Civil Misc.Appln.No.1526/2018 in DBCustom Appeal No.104/2018: D.B.Civil Misc.Appln.No.1528/2018 in DBCustom Appeal No.105/2018: D.B.Civil Misc.Appln.No.1529/2018 in DBCustom Appeal No.106/2018: D.B.Civil Misc.Appln.No.1525/2018 in DBCustom Appeal No.103/2018: 1. We have heard learned counsel for the parties and considered the contents of the applications and are satisfied that the interest of justice warrants that the delay should be condoned. 2. Accordingly, delay in filing the appeal is hereby condoned. The applications are allowed. D.B. Custom Appeal Nos.57/2018, 59/2018, 65/2018, 77/2018, 89/2018 & 91/2018: Amended cause titles are taken on record. D.B. Custom Appeal Nos.14/2018, 9/2018, 35 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14.09.2018), have taken different view. 4. In Madhav Sikka (supra), the Delhi High Court observed as follows:- "5. Following the above decision, the impugned order is hereby set aside and the matters are remitted to the CESTAT, which shall proceed to examined and the decide the merits of the appeals. The respondent/assessee's right to contend that the show cause notice issued in this case were legally untenable, in view of the decision of this Court in Mangli Impex (supra), are kept intact. In other words, the Tribunal may hear the parties on the merits of the case as well as with respect to the issue of jurisdiction, if necessary, on account of Mangli Impex (supra) and record separate findings. The findings with respect to the lack of j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT which shall proceed to examine and decide the merits of the appeals without being influenced by the decision of this Court in Mangli Impex (supra). The Court, at the same time, like in the other cases, expresses no opinion on the merits or procedure that the Tribunal should adopt and follow." 6. Counsel for the assessees stressed that till the issue of jurisdiction is decided, adjudication on merits would not be appropriate and that the only adjudication on merits can be made by an authority which, in-fact, possesses jurisdiction. It was submitted, therefore, that in these circumstances, unless the matter is remitted to the Adjudicating Authority having jurisdiction, merits of the case ought not to be decided. 7. This Court is of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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