https://www.taxtmi.com/caselaws?id=459810 The HC held that CESTAT should decide appeals on merits rather than remanding matters to Primary Adjudicating Officials for jurisdictional determination while awaiting SC decision. The court emphasized that deciding merits would ensure speedier resolution and avoid unnecessary delays that would occur if matters were remitted for fresh consideration by each Adjudicating Authority. The court noted that resolving cases on merits could favor assessees, keeping appellate options open for Revenue. Following precedent, all matters were remitted to CESTAT for examination and decision on merits rather than jurisdictional issues alone. en-us Thu, 22 Aug 2019 00:00:00 +0530 Sat, 28 Dec 2024 14:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459810 The HC held that CESTAT should decide appeals on merits rather than remanding matters to Primary Adjudicating Officials for jurisdictional determination while awaiting SC decision. The court emphasized that deciding merits would ensure speedier resolution and avoid unnecessary delays that would occur if matters were remitted for fresh consideration by each Adjudicating Authority. The court noted that resolving cases on merits could favor assessees, keeping appellate options open for Revenue. Following precedent, all matters were remitted to CESTAT for examination and decision on merits rather than jurisdictional issues alone. Case-Laws Customs Thu, 22 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459810