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2010 (6) TMI 338 - HC - CustomsSEZ - company has evaded payments of Central Sales Tax and Value Added Tax, by way of mis-declaration on documents and thus evaded payment of Customs Special Additional Duty - keeping in view the prayer clause, as the matter has been remanded back to the Approval Committee for de novo consideration and it has also been directed that the Unit Approval Committee, after due deliberations and after having provided adequate opportunity to the appellant to present their cases, shall pass a speaking order backed up by proper legal documentation, and therefore, the question of issuing any direction/order to the Unit Approval Committee in the peculiar facts and circumstances does not arise – Held that: - appeal of the petitioner-company has been decided and the Approval Committee has been directed to pass a fresh order, after granting adequate opportunity to the petitioner-company in the matter - Appellate Authority further reveals that any further follow up action lies on the part of the Unit Approval Committee and the Development Commissioner of the Special Economic Zone, and therefore, in case the petitioner-company is further aggrieved in the matter, is certainly having a remedy to approach by filing a proper application before the Unit Approval Committee/before the Development Commission of Special Economic Zone - no relief can be granted to the petitioner in respect of stay - writ petitions are disposed of. No order as to costs
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