2019 (2) TMI 219

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....ate For the Respondents : Mr.Yogendra Aldak, Ms.Apeksha Mehta & Ms.Avisha Khatri, Advocates ORDER CM Appl. 2389/2019 in CUSAA 29/2019 CM Appl. 2391/2019 in CUSAA 30/2019 For the reasons stated in the applications, delay in filing the appeals is condoned. The applications are disposed of. CM Appl. 2390/2019 in CUSAA 29/2019 CM Appl. 2392/2019 in CUSAA 30/2019 Exemption al....

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.... be urged, this Court had passed an order in a batch of appeals [Commissioner of Customs (General) vs. SAP India Pvt. Ltd., CUSAA 40/2018 and other connected matters decided on 02.04.2018]. 4. The Court had then directed as follows:- "Accordingly, the impugned order challenged in these appeals, remanding the matter to the adjudicating authority to await the judgment of the Supreme Cour....

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.... There would be no order as to costs." 5. Following the above decision, the impugned order is hereby set aside and the matters are remitted to the CESTAT, which shall proceed to examine and decide the merits of the appeals. The respondent/assessee's right to contend that the show cause notice issued in this case were legally untenable, in view of the decision of this Court in Mangli Impex (supr....