Delhi HC directs CESTAT to decide Appeals on Merit, Not Just Jurisdiction [Read Order]

The Delhi High Court has quashed the orders passed by the Customs Excise and Service Tax Appellate Tribunal (CESTAT), stating that the orders were not justified, and directed the CESTAT to decide the appeals on merit, including the question of jurisdiction. The court also condoned the delay in filing appeals.

Theimpugned orders were passed by remanding the matter to the Adjudicating Authority for decision on the issue of jurisdiction following the Supreme Court’s ruling in the Civil Appeal preferred against the decision of the High Court in Mangali Impex Ltd vs Union Of India And Ors.

The appellants, represented by Mr. Harpreet Singh, SSC with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur stated that the question of law involved in the present case was decided by a Coordinate Bench of the Delhi High Court in Vipul Overseas Pvt. Ltd v. Commissioner of Customs & Ors., in whichthe substantial question of law is answered in favour of the appellants and the order of the Tribunal was set aside.

 After directing CESTAT to decide the appeals on merits, the division bench of the court comprising Justice Sanjeev Sachdeva and Justice Ravinder Dudeja underlined that it has not expressed any opinion on merits and CESTAT would be at liberty to take such a view as it considers appropriate.

To Read the full text of the Order CLICK HERE

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