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2019 (10) TMI 1334
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....ner (AR), for the Appellant. Shri Willingdon Christian, Advocate, for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The present appeal is directed against the order-in-original passed by Commissioner whereby he dropped the proceedings of the show cause notice dated 22-4-2013 on the ground that proceeding already going on against the final assessment of the Bills of Entry.....
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....g before the Tribunal, there is no need of fresh proceedings for the same demand. His alternative submission is that at the most, this proceeding under the show cause notice should have been kept pending till the out-come of the appeal pending before this Tribunal against final assessment of bills of entry. 4. We have carefully considered the submissions made by both sides and perused the ....