2017 (6) TMI 1163

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....a For the Respondent : M. K. Sarangi, Jt. Commissioner (A.R.) ORDER D. N. Panda (Judicial Member) Preliminary objection of the appellants is that DRI has issued show cause notice without jurisdiction as has been held in Mangali Impex v. Union of India reported in 2016 (335) ELT 605 (Del.). Different Benches of Tribunal have taken view that the matter should go back to the original authority fo....