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<h1>Petition Withdrawn: Liberty Granted for Fresh Filing; All Rights Reserved for Future Legal Actions.</h1> The Bombay HC dismissed the petition as withdrawn, granting the petitioner liberty to file a fresh petition. All rights and contentions remain open, ... Seeking a direction to the Commissioner (Appeals) to hear appeal without insisting upon the mandatory deposit of Rs. 3.375 Crores corresponding to 7.5% of the penalty amount - Without going into the merits of the matter, after the petition was argued for some time, petitioner sought leave to withdraw the petition with liberty to file a fresh petition. HELD THAT:- Petition dismissed as withdrawn with the liberty as prayed for. The Bombay High Court dismissed the petition as withdrawn with liberty to file a fresh petition. All rights and contentions are kept open.