2020 (1) TMI 504

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....  JUDGMENT ARAVIND KUMAR, J., 1. Revenue is in appeal under Section 35G of the Central Excise Act, 1944 calling in question correctness and legality of the Final Order No.20522/2017 passed by Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore whereunder Tribunal has allowed the appeal filed by the assessee and has remanded the matter to the Original Adju....

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....tice dated 10.01.2001 proposing confiscation of the seized goods as well as imposition of penalties on respondent was issued to respondent by the Additional Director General, DRI. Said show cause notice came to be adjudicated by the Adjudicating Authority under the Central Excise Act and by order dated 30.10.2001, goods were ordered to be confiscated. Being aggrieved by the same, assessee filed an....

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....er of MANGALI IMPEX VS. UNION OF INDIA reported in [2016 (335) ELT 605 (DEL.)] and as such, has remanded the matter back to the Adjudicating Authority to decide the issue of jurisdiction at the first instance as it goes to the root of the matter and with a further direction to the Adjudicating Authority to await the decision of the Hon'ble Apex Court. Hence, this appeal has been preferred. 4. I....