2017 (11) TMI 359

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....ellants Shri R Kapoor, Commissioner (AR) for the respondent ORDER Per: D N Panda It is preliminary submission of the assessee-appellants that the adjudication order suffers from lack of jurisdiction. Learned Counsel says that notices have been issued in this case by the DRI Officer having no jurisdiction under law to do so. This has been held in the case of Mangali Impex Vs. Union of I....

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....RI (Zonal Unit), Chennai - 2017 (345) ELT 161 (AP) have held contrary to the aforesaid decision. It may be stated that when an appeal is admitted, order or judgment of lower court is in jeopardy and judgment of Apex Court shall bring the matter to finality as has been held by Apex Court in the case of Union of India v. West Coast Paper Ltd. - 2004 (164) ELT 375 (SC). Therefore, as a rule of consis....