2022 (4) TMI 1613

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....nt Yadav, Advs. For the Respondent : None. ORDER RAJIV SHAKDHER, J. (Oral): [Physical Hearing/Hybrid Hearing (as per request)] 1. In the connected matter i.e., CUSAA No.36/2021, today, the following order has been passed: "1. We are informed by the counsel for the parties that the issue in hand in the present appeal concerns, as to whether or not any limitation is prescribe....

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.... 3.1. It is also the submission of the counsel for the parties that a SLP was preferred in Wilhelm Textiles India Pvt. Ltd. case as well. We are told that the said SLP, which is, numbered as SLP(C) No.1507/2017 has been admitted by the Supreme Court, via order dated 15.04.2019. 3.2. Furthermore, we are informed by the counsel for the parties that no stay has been granted by the Supreme....

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.....1. Pending application i.e., CM No.33545/2021 is, accordingly, closed. 8. Needless to add, if the appellant/revenue were to prefer an appeal, the final view in the matter will abide by the decision rendered by the Supreme Court." 2. For the reasons given in the aforesaid extract, the same direction would have to be issued in the instant appeal as well. 3. Resultantly, the instant a....