2008 INSC 0879
                                    SUPREME COURT OF INDIA

                                       New Tobacco Company Ltd.

                                                      Vs.

                                                U.O.I. & Ors.

                                         T.P.(Civil)No.36 of 2004

                             (Tarun Chatterjee and Harjit Singh Bedi,JJ.)

                                                 25.03.2008

                                                   ORDER

1. Heard learned counsel for the parties. These I.As have been filed for
clarification/modification of the order dt.19.09.2005. It has been brought to our notice that
show-cause notice was issued to the petitione r and the response to the same has been filed. It
has also been brought to our notice that against the final adjudication, an appeal has been
filed and the same is now pending before the appellate auth ority. Since response to the
show-cause notice has already been filed by the petitioner, the assess ment has already been
made and the appeal is pending against the assessment order, these I.As have practically
become infructuous and are disposed of as such. However, we make it clear that the appeal
which is being filed against the assessmen t order shall be decided by the appellate authority
on merits and in accordance with law.

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