TMI Blog2008 (9) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... ch they have not done till date. Grant liberty to the Department to amend the show-cause notices and take up additional grounds, if so advised, within a period of eight weeks from today. They will accordingly give an opportunity to the assessees to reply to the amended show-cause notice as well as the original show-cause notice within a period of six weeks from the date of the assessees receivi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich decided the matters against the assessees. The assessees filed writ petitions against the order passed by the Special Tribunal in the High Court of Madras in which the impugned judgments have been delivered, against which these civil appeals have been filed. We find that the assessees have never replied to the show-cause notices till date. We are of the view that in such circumstances the Sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpeditiously as possible in accordance with law and in accordance with the directions given here in above. We make it clear that the assessing authority will decide the matters uninfluenced by any observations made by the High Court/Tribunal in the earlier round of litigation. All contentions on both sides are expressly kept open. At this stage we do not wish to express any opinion on the meri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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