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    <title>2006 (3) TMI 779 - GUJARAT HIGH COURT</title>
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    <description>An appeal was permitted to be withdrawn because a rectification application was pending, and liberty was reserved to revive the appeal if that application was rejected. Interim protection was granted by restraining coercive recovery of the disputed duty until the rectification application was finally decided, so the assessee was not exposed to recovery action during that period. The appeal and connected civil application were disposed of as withdrawn, subject to the reserved right to return to the Court if needed.</description>
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      <description>An appeal was permitted to be withdrawn because a rectification application was pending, and liberty was reserved to revive the appeal if that application was rejected. Interim protection was granted by restraining coercive recovery of the disputed duty until the rectification application was finally decided, so the assessee was not exposed to recovery action during that period. The appeal and connected civil application were disposed of as withdrawn, subject to the reserved right to return to the Court if needed.</description>
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