2018 (10) TMI 843

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....Kumar & Associates For the Appellant Shri K.T. Pakshirajan, Asst. Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeals, one by the assessee [C/285/2009] and another appeal by Revenue [C/286/2009], are directed against the common impugned order dt. 22/12/2008 passed by the Commissioner of Customs whereby the Commissioner confirmed the demand of differential duty ....

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....g the appeal filed by Shri Ramesh Shah on whom penalty of Rs. 1.5 lakhs was imposed to decide the issue of jurisdiction after the availability of Supreme Court's decision in the case of Mangali Impex and then the merits of the case. He further submitted that these two appeals should also be remanded on the same lines to the original authority. Learned AR also accepted the fact that the impugned or....

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....eme Court in the case of Mangali Impex [2016(339) ELT A49 (SC)]. A reference can be made to the recent decision of this Tribunal in the case of Vijaya Silk House Pvt. Ltd. Vs. CC&ST, Bangalore [Final Order No.20521-20522/2017 dt. 24/04/2017]. 3. Following the same reasoning adopted in the above cited Final Order dt. 24/04/2017, we set aside the impugned order and remand the matters to the origi....