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    <title>2019 (10) TMI 60 - CESTAT MUMBAI</title>
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    <description>The Tribunal remanded the case to the adjudicating authority to determine the jurisdictional issue concerning the power of Directorate of Revenue Intelligence (DRI) officers to issue show-cause notices under Customs and Central Excise Duties Drawback Rules. Despite the jurisdictional objection not being raised earlier, the Tribunal allowed it to be raised at any stage, emphasizing the significance of jurisdictional matters. The decision to remand for a thorough examination underscores the importance of addressing such foundational issues in legal proceedings.</description>
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      <description>The Tribunal remanded the case to the adjudicating authority to determine the jurisdictional issue concerning the power of Directorate of Revenue Intelligence (DRI) officers to issue show-cause notices under Customs and Central Excise Duties Drawback Rules. Despite the jurisdictional objection not being raised earlier, the Tribunal allowed it to be raised at any stage, emphasizing the significance of jurisdictional matters. The decision to remand for a thorough examination underscores the importance of addressing such foundational issues in legal proceedings.</description>
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