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2015 (6) TMI 577 - BOMBAY HIGH COURTDuty evasion - Attachment of property - Denial of request to cross-examine two persons whose statements have been relied upon by the Revenue - Held that:- In the light of the admitted position and emanating from the appellant that its properties and assets are attached, we are of the view that in the circumstances peculiar to the assessee the direction contained in paras 9.1 and 9.2 of the order under challenge need not be given effect to. The same stands substituted with a direction from us that the attachment levied on the properties of the appellant by the Revenue shall continue till the Commissioner (Appeals) gives effect to the Tribunal’s order. - Revenue not to take any further steps in pursuance to this attachment including to sell attached properties. However, we direct the Commissioner (Appeals) to dispose of the appeal remanded to him by the Tribunal as expeditiously as possible and within a period of three months from the date of receipt of a copy of this order. This would be a fair order and would meet the ends of justice - Decided in favour of assessee.
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