2017 (3) TMI 158

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....mit Bansal and Mr. Akhil Kulshreshtha, Advocates.   O R D E R CM No. 6898/2017 (for exemption) 1. Allowed, subject to all just exceptions. 2. The application stands disposed off. CUSAA 6/2017 & CM No. 6897/2017 (for stay) 3. The appellant/assessee is aggrieved by the order of the Customs Excise and Service Tax Appellate Tribunal (CESTAT), which remitted the matter for adjudication to th....

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....fore the CESTAT, which remitted the matter for adjudication. The appellant contends that the mandate of Section 17(5) of the Act was ignored and that the value ought to have been treated as final in view of the time limit prescribed. 4. This Court is of the opinion that the view of the CESTAT cannot be assailed as implausible. Whilst the expression "shall" has been used in Section 17(5) of the Ac....