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    <title>2017 (11) TMI 359 - CESTAT MUMBAI</title>
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    <description>The Supreme Court remanded the case to the adjudicating authority due to lack of jurisdiction in the adjudication order issued by a DRI Officer without proper authority. The court emphasized the need for consistency and consideration of corroborative evidence, directing a re-adjudication based on the Apex Court judgment. The assessee-appellants are granted an opportunity for a fair hearing, with the adjudicating authority instructed to evaluate all evidence and issue a reasoned order in line with the Apex Court decision.</description>
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      <description>The Supreme Court remanded the case to the adjudicating authority due to lack of jurisdiction in the adjudication order issued by a DRI Officer without proper authority. The court emphasized the need for consistency and consideration of corroborative evidence, directing a re-adjudication based on the Apex Court judgment. The assessee-appellants are granted an opportunity for a fair hearing, with the adjudicating authority instructed to evaluate all evidence and issue a reasoned order in line with the Apex Court decision.</description>
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