2018 (9) TMI 202

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....e Respondent : Mr. Anshuman Chopra, Advocate ORDER RAJESH BINDAL J. This order will dispose of two appeals bearing Nos.6 of 2018 and 58 of 2018. Both the assessee as well the revenue have filed appeals against the order dated 19.07.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short "CESTAT") in appeal No.C/50/2012, vide which, the order passed by the Commissi....

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....e Tribunal after the judgment of Hon'ble the Supreme Court Mangali Impex Limited's case (supra). Operation of the judgment of Delhi High Court in Mangali Impex Limited's case (supra) has also been stayed by Hon'ble the Supreme Court. Reference has also been made to order passed by Delhi High Court in CUSAA No.57 of 2017 titled as "Vipul Overseas Pvt. Ltd. Vs. Commissioner of Custom....