TMI Blog2014 (9) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... to submit the reply, within the stipulated period, then there would be contravention of the order of the Hon’ble High Court. At this stage, we do not find that there has been any default on the part of the Appellants in complying with the order of the Hon’ble High Court, therefore, the apprehension expressed by Ld. Spl. Counsel Shri S.C.Jana at this stage has no merit. Since the Hon’ble High Court has already set aside our order as well as the adjudication order, in our opinion, the present Appeals filed against the afore-mentioned adjudication order, become infructuous. - Decided against assessee. - Appeal Nos.Ex.Ap.184, 161 & 246/08 - ORDER NO.FO/A/75526-75528/2014 - Dated:- 8-9-2014 - Dr. D.M. Misra and Dr. I.P. Lal, JJ. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation is decided as early as possible. Appeal and the application are accordingly disposed of. 4. Pursuant to the said direction of the Honble High Court the matter was heard on 07.05.2014 and a Miscellaneous Order bearing No.IO/5-7/2014 dated 07.05.2014 was passed by this Tribunal directing the Revenue to supply the relevant documents to the Appellants on the basis of list of documents claimed to have been not received by the Appellants. 5. Aggrieved by the order of this Tribunal the Revenue has filed Appeal before the Honble High Court at Calcutta bearing No.CEXA 7 of 2014. The Honble High Court at Calcutta passed the following order:- (i) The respondent-assessee shall within a week from date furnish particulars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court and thereby complied with the direction of the Hon ble High Court. He submits that the Revenue could not trace those documents and supplied the same within three weeks. They would take more time in tracing those documents and supply the same to the Appellants. 7. On a careful reading of the observation of the Hon ble High Court we are of the view that as on date, the Appellants had in no manner defaulted with the direction of the Hon ble High Court. Also we find that the Hon ble High Court has set aside our order dated 7th May, 2014 as well as the adjudication order confirming the demand and penalty against the Appellants. The Ld. Advocate submits that as soon as they receive the documents, they would furnish their reply to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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