2017 (7) TMI 234

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...., Deputy Commissioner (AR) for the Respondent ORDER [Order Per : Bench] 1. Ld. Advocate representing the appellants in these appeals raised the preliminary objection of the non maintainability ab-initio of the proceedings that have resulted in the impugned orders, for the reasons that the related show cause notices were issued by the Directorate of Revenue Intelligence (DRI). However, DRI....

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....R submits that as Mangali Impex judgment of Hon'ble Delhi High Court, having been admitted by Hon'ble Apex Court and stay granted thereat [as reported in UOI Vs Mangali Impex Ltd., [2016 (339) ELT A49 (SC)], appellant cannot take help of that judgment and pray for allowing their appeal. 3. We have heard both sides and gone through the material available on record. The preliminary issue, tha....

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.... these directions, is reproduced below for ready reference: 9. However, it is further noticed that the said issue was also the subject matter of Hon'ble Mumbai High Court in the case of Sunil Gupta vs. Union of India [2015 (315) ELT 167 (Bom) as also of the Hon'ble High Court of Telangana and Andhra Pradesh in the case of Vuppalamritha Magnetic Components Ltd. vs. DRI (Zonal Unit), Chennai [201....