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    <title>2017 (9) TMI 762 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, remanding the case for further consideration in light of the pending Supreme Court decision, following principles set by the Delhi High Court. The Delhi High Court ruled that DRI officers lacked authority to issue notices or adjudicate before a specific date, but conflicting decisions led to the matter being stayed by the Supreme Court. The Tribunal set aside the order, granting the assessee an opportunity to be heard post the Supreme Court&#039;s judgment, maintaining the status quo until then.</description>
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      <link>https://www.taxtmi.com/caselaws?id=348005</link>
      <description>The Tribunal allowed the appeal, remanding the case for further consideration in light of the pending Supreme Court decision, following principles set by the Delhi High Court. The Delhi High Court ruled that DRI officers lacked authority to issue notices or adjudicate before a specific date, but conflicting decisions led to the matter being stayed by the Supreme Court. The Tribunal set aside the order, granting the assessee an opportunity to be heard post the Supreme Court&#039;s judgment, maintaining the status quo until then.</description>
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