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    <title>2017 (9) TMI 1084 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI set aside the impugned order and remanded the matter to the original adjudicating authority to decide the jurisdiction issue post the Supreme Court decision in Mangli Impex. The Tribunal emphasized maintaining status quo and ensuring the assessee&#039;s right to be heard, aligning with previous observations in similar cases. The appeal was allowed by way of remand, providing a fair review of the jurisdictional issue.</description>
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      <description>The Appellate Tribunal CESTAT NEW DELHI set aside the impugned order and remanded the matter to the original adjudicating authority to decide the jurisdiction issue post the Supreme Court decision in Mangli Impex. The Tribunal emphasized maintaining status quo and ensuring the assessee&#039;s right to be heard, aligning with previous observations in similar cases. The appeal was allowed by way of remand, providing a fair review of the jurisdictional issue.</description>
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