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    <title>2017 (6) TMI 1057 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals by the assessee for remand, following the principles laid down by the High Court of Delhi in a similar case and considering the overall circumstances and legal developments surrounding the jurisdiction issue. The impugned order was set aside, remanding the matter to the original authority for jurisdiction determination post the Supreme Court decision, and then for a merit-based decision with a hearing opportunity for the assessee, maintaining status quo until the final decision.</description>
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      <description>The Tribunal allowed the appeals by the assessee for remand, following the principles laid down by the High Court of Delhi in a similar case and considering the overall circumstances and legal developments surrounding the jurisdiction issue. The impugned order was set aside, remanding the matter to the original authority for jurisdiction determination post the Supreme Court decision, and then for a merit-based decision with a hearing opportunity for the assessee, maintaining status quo until the final decision.</description>
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