2017 (9) TMI 1985

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.... Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Per: Bench Heard both sides. 2. On perusal of records, it is learnt that the proceedings in the case were initiated by a show cause notice dated 30.1.2008 issued by DRI, Chennai. The Hon'ble High Court of Delhi in the case of Mangli Impex Vs. UOI by their order dated 03.05.2016 has observed that the DRI is not competent to iss....

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....ce Act, 2011. 5. It is also noticed that in order to overcome the situation created by the judgment of Hon'ble Supreme Court in the case of Sayed Ali (supra), Notification No.44/2011-Cus (NT), dated July 6, 2011 was issued by the CBEC, assigning the functions of the proper officer to various officers (including Additional Director General, DRI) mentioned in the notification, for the purposes of....

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....t inter alia, held that even the new inserted section 28 (11) does not empower either the officers of DRI or the DGCEI to issue the SCN or adjudicate for the period prior to 8.4.2011. Thus, it is seen that the said order of the Hon'ble Delhi High Court is in favour of the assessee and against the Revenue. 8. However, it is further noticed that the said issue was also the subject matter of Hon'b....

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..../2017 and CM No.19387/2017 has dealt with the identical issue where the notice was also issued by DRI. The Hon'ble High Court of Delhi has considered the judgment in the case of Mangli Impex Vs. UOI which is stayed by the Hon'ble Supreme Court reported as 2016 (339) ELT A 49 (SC). Finally the Hon'ble High Court has granted liberty to the petitioner by observing that "petitioner is permitted to rev....