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    <title>2021 (6) TMI 865 - MADRAS HIGH COURT</title>
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    <description>Pending appeals before the excise appellate tribunal did not by themselves render the reassessment orders unsustainable, but the possibility of success in those appeals justified interim protection against immediate enforcement of the impugned sales tax orders. The HC therefore kept the reassessment orders in abeyance for a limited period, directed expedited disposal of the pending excise appeals, and preserved the assessee&#039;s right to pursue further remedies depending on the outcome. The orders were not quashed, and the matter was disposed of without a final adjudication on the merits of the reassessment.</description>
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      <description>Pending appeals before the excise appellate tribunal did not by themselves render the reassessment orders unsustainable, but the possibility of success in those appeals justified interim protection against immediate enforcement of the impugned sales tax orders. The HC therefore kept the reassessment orders in abeyance for a limited period, directed expedited disposal of the pending excise appeals, and preserved the assessee&#039;s right to pursue further remedies depending on the outcome. The orders were not quashed, and the matter was disposed of without a final adjudication on the merits of the reassessment.</description>
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