TMI Blog2013 (7) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... hat no notice was served on it and no opportunity was given before passing the impugned assessment order by the Assessing Officer. Secondly, the appellant was declared as a sick industry by the BIFR. - Held that:- Interim order passed by the tribunal set aside - matter restored before tribunal for reconsideration. - CWP No.3153 of 2013-F. - - - Dated:- 26-6-2013 - A. M. Khanwilkar And Kuldip S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce on the decision of the apex Court in the case of Sangfroid Remedies Ltd. v. Union of India and others A.I.R. 1999 Supreme Court 3468. In that decision, the Court noted that the grievance of the appellant was that no notice was served on it and no opportunity was given before passing the impugned assessment order by the Assessing Officer. Secondly, the appellant was declared as a sick industry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered by the Appellate Tribunal. We are not expressing any final opinion on the merits of the issue regarding total waiver of the pre-deposit amount. All aspects in that behalf will have to be considered by the Tribunal, on their own merits, in accordance with law. The application for waiver of pre-deposit, which now stands restored to the file to its original number in terms of this order, will b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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