2018 (9) TMI 1946

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.... For the Respondent : Dr. G.K.Sarkar, Ms.Malabika Sarkar and Mr.Prashant Srivastava, Advocates ORDER The question urged by the appellants in these appeals is as under: "Whether the Customs, Excise & Service Tax Appellate Tribunal (hereinafter "CESTAT‟) was justified in remanding the matter for adjudication to the concerned official to first decide the issue of jurisdiction a....

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....e 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 are restored to their original position. The Tribunal would decide the appeals on merits including the question of jurisdiction of the officer of the Directorate of Revenue Intelligence who had issued show cause no....