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CASE NO.: Transfer Case (civil)  36 of 2004

PETITIONER: NEW TOBACCO COMPANY LTD

RESPONDENT: U.O.I. & ORS

DATE OF JUDGMENT: 25/03/2008

BENCH: TARUN CHATTERJEE & HARJIT SINGH BEDI

JUDGMENT: JUDGMENT 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 dt.19.09.2005 .                It has been brought to our notice that show-cause notice was issued to the petitione r 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 auth ority.   Since response to the show-cause notice has already been filed by the petitioner, the assess ment 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 assessmen t order  shall be decided by the appellate authority on merits and in accordance with law.