Tobacco Company Ltd Vs. U.O.I. & Ors  INSC 501 (25 March 2008)
TARUN CHATTERJEE & HARJIT SINGH BEDI O R D E R I.A.NO.1 AND 2 IN TRANSFER CASE (CIVIL) NO.36 OF 2004 Heard
learned counsel for the parties.
These I.As have been filed for clarification/modification of the order
It has been brought to our notice that show-cause notice was issued to the
petitioner and the response to the same has been filed. It has also been
brought to our notice that against the final adjudication, an appeal has been
filed and the same is now pending before the appellate authority.
Since response to the show-cause notice has already been filed by the
petitioner, the assessment has already been made and the appeal is pending
against the assessment order, these I.As have practically become infructuous
and are disposed of as such.
However, we make it clear that the appeal which is being filed against the
assessment order shall be decided by the appellate authority on merits and in
accordance with law.