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    <description>The appeals were allowed by way of remand, with the Tribunal ordering the matters to be sent back to the original adjudicating authority to first determine the jurisdiction issue following the Supreme Court&#039;s decision in Mangali Impex and then proceed with the case on its merits. This decision was made due to conflicting views of various High Courts and the pending Supreme Court intervention in similar matters.</description>
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      <description>The appeals were allowed by way of remand, with the Tribunal ordering the matters to be sent back to the original adjudicating authority to first determine the jurisdiction issue following the Supreme Court&#039;s decision in Mangali Impex and then proceed with the case on its merits. This decision was made due to conflicting views of various High Courts and the pending Supreme Court intervention in similar matters.</description>
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