2020 (6) TMI 553

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....vocate for the petitioner that the petitioner is the proprietress of M/s. A. & A Engineering Works and was engaged in the business of manufacturing and trading works of overhead and underground transmission lines and other allied products. On June 25, 2008, the office of the Central Excise Anti Evasion, Kolkata-II Commissionerate issued a show cause notice to the petitioner as to why the Central ....

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....nce of the order dated November 08, 2010. Being aggrieved by the said order, the petitioner filed a writ petition, being W.P. 1207 of 2010. On March 29, 2012 the High Court passed an order in the said writ petiion directing the petitioner to deposit Rs. 12 lakhs and the learned Appellate Tribunal was directed to hear out the appeal on merit at an early date. On June 12, 2012 the Appellate Tribuna....

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....titioner is not the co-noticee and the same is not applicable, the appeal is still pending. The dispute relates to the question as to whether an appeal is pending or not. If the appeal is disposed of the petitioner is liable to pay the reduced amount of tax on the other hand if the appeal is shown to be pending the petitioner will have to pay the higher amount of tax. It is the respondents who ca....