https://www.taxtmi.com/caselaws?id=362802 The High Court held that the Customs, Excise & Service Tax Appellant Tribunal (CESTAT) erred in setting aside the order without addressing the merits raised in the appeal by the Revenue. The Court found that the Tribunal only focused on the jurisdiction issue regarding the show cause notice from the Directorate of Revenue Intelligence (DRI) and failed to consider other points on merits. Consequently, the High Court set aside the decision, directing the Tribunal to re-hear the Revenue's appeal and address all raised questions on merits during the proceedings. en-us Fri, 22 Dec 2017 00:00:00 +0530 Wed, 04 Jul 2018 09:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362802 The High Court held that the Customs, Excise & Service Tax Appellant Tribunal (CESTAT) erred in setting aside the order without addressing the merits raised in the appeal by the Revenue. The Court found that the Tribunal only focused on the jurisdiction issue regarding the show cause notice from the Directorate of Revenue Intelligence (DRI) and failed to consider other points on merits. Consequently, the High Court set aside the decision, directing the Tribunal to re-hear the Revenue's appeal and address all raised questions on merits during the proceedings. Case-Laws Customs Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362802