https://www.taxtmi.com/caselaws?id=389022 The court granted condonation of delay in filing the appeal and addressed the jurisdictional issue of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). Referring to a previous court decision, the court set aside the impugned order and remitted the matter back to CESTAT for a fresh examination, emphasizing that its decision does not reflect on the case's merits. The court directed CESTAT to hear both parties on the merits and jurisdiction separately, with findings on jurisdiction subject to the final outcome in the Supreme Court. The appeal was partly allowed, stressing the need for a fresh examination by CESTAT while considering the jurisdictional issue. en-us Fri, 08 Nov 2019 00:00:00 +0530 Sat, 30 Nov 2019 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389022 The court granted condonation of delay in filing the appeal and addressed the jurisdictional issue of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). Referring to a previous court decision, the court set aside the impugned order and remitted the matter back to CESTAT for a fresh examination, emphasizing that its decision does not reflect on the case's merits. The court directed CESTAT to hear both parties on the merits and jurisdiction separately, with findings on jurisdiction subject to the final outcome in the Supreme Court. The appeal was partly allowed, stressing the need for a fresh examination by CESTAT while considering the jurisdictional issue. Case-Laws Customs Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389022