2020 (5) TMI 475

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....UDGMENT DR.VINEET KOTHARI, J. The Revenue has filed the present Appeal against the order of the learned CESTAT dated 5 October 2017, allowing the Appeal with the following observations:- 7. Later on, i.e. for the period subsequent to the amendment, the matter i.e. the DRI officers having the proper jurisdiction to issue the SCN or not had came up before the Honble Delhi High Court i....

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....ken by the Honble Delhi High Court. 9. Being conflicting decisions of various High Courts (Supra), finally the matter reached to Honble Supreme Court who on 07.10.2016 granted the stay of operation of the judgment passed by the High Court of Delhi. Thus the issue is subjudice before the Honble Supreme Court [2016-TIOL-173-SC-CUS / 2016 (339) ELT A 49 (SC)]. 10. It may be mentione....

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....otality of facts and circumstances, we set aside the impugned order and remand the matter to the original adjudicating authority to first decide the issue of jurisdiction after the availability of Honble Supreme Court decision in the case of Mangli Impex and then on merits of the case but by providing an opportunity to the assessee of being heard. Till the final decision, the status quo will be ma....