2018 (9) TMI 1152

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.... Rajesh Bindal, J. The Revenue is in appeal against the order dated 29.8.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, (for short "the Tribunal") in appeal No. C/52723/2015, vide which the order passed by the Commissioner has been set aside and the matter has been remitted back to the Adjudicating Authority for fresh decision. For the view we are taking, to avoid ....

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.... 605 (Del.). He further submitted that once the legal issue involved in the matter was to be decided keeping in view the judgment of Hon'ble the Supreme Court in Mangali Impex Limited's case (supra), there was no need to remand the case back to the Adjudicating Authority, as in that process, the litigation will start from Adjudicating Authority afresh, whereas it can be decided by the Trib....

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....nsideration before Hon'ble the Supreme Court, the Tribunal itself should have decided the cases on merits after the decision of Hon'ble the Supreme Court instead of remanding those cases back to the Adjudicating Authority. The process adopted by the Tribunal apparently is to dispose of the cases pending before it without application of mind. That approach should have been avoided. Even the....