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    <title>2019 (2) TMI 219 - DELHI HIGH COURT</title>
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    <description>The Court set aside the impugned order and remitted the matters to the Customs, Excise &amp;amp; Service Tax Appellate Tribunal (CESTAT) for further examination and decision on the merits of the appeals. Emphasizing the right of the respondent/assessee to challenge the legality of the show cause notice, the Court directed the CESTAT to hear the parties on the merits of the case and the issue of jurisdiction, if necessary, and to record separate findings. The CESTAT was instructed to issue reasonable notice to the assessees for the appeal hearing, with the findings on lack of jurisdiction subject to the final outcome of proceedings in the Supreme Court.</description>
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      <title>2019 (2) TMI 219 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=374592</link>
      <description>The Court set aside the impugned order and remitted the matters to the Customs, Excise &amp;amp; Service Tax Appellate Tribunal (CESTAT) for further examination and decision on the merits of the appeals. Emphasizing the right of the respondent/assessee to challenge the legality of the show cause notice, the Court directed the CESTAT to hear the parties on the merits of the case and the issue of jurisdiction, if necessary, and to record separate findings. The CESTAT was instructed to issue reasonable notice to the assessees for the appeal hearing, with the findings on lack of jurisdiction subject to the final outcome of proceedings in the Supreme Court.</description>
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