2019 (11) TMI 1271

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....V NARULA, J. (Oral) CM APPL. 11094/2018 (Delay) CUSAA 49/2018 Page 1 of 3 1. By this application the applicant seeks condonation of delay of 48 days in filing the present appeal. For the reasons stated in the application, the delay is condoned. 2. The application stands disposed of in the aforesaid terms. CUSAA 49/2018 3. The question urged by the appellant in the appeal is as under:- ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....decided on 02.04.2018. 6. 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 Court in the appeal preferred against the decision in Mangli Impex Limited vs. Union of India 2016 (335) ELT 605 (Del) is set aside. The appeals preferred before the Tribunal ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ainer Depot, Tughlakabad, New Delhi, CUS.A.A. No. 67/2017, decided on 13.12.2017 and Vipul Overseas Pvt. Ltd. Vs. Commissioner of Customs & Ors., CUSAA No.57 & 58 /2017, decided on 20.11.2017. Following the above decisions, the impugned order is hereby set aside and the matter is remitted to the CESTAT, which shall proceed to examine and decide the merits of the appeal. The respondent/assessee's r....