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2017 (11) TMI 790

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..... rk out his remedies before the appropriate forum - Held that: - the impugned demand shall be kept in abeyance for a period of 30 days from the date of receipt of a copy of this order. Within such time, it is open to the petitioner to file an appeal against the Order-in-Original dated 14.2.2008, which was received by the petitioner from the first respondent on 18.9.2017 - petition allowed. - Writ Petition No.24584 of 2017 & WMP.Nos.25943 & 25944 of 2017 - - - Dated:- 31-10-2017 - T. S. Sivagnanam, J. For the Petitioner : Dr.S.Krishnanandh For the Respondents : Mr.S.R.Sundar, SPC ORDER Heard both. 2. This writ petition has been filed by the petitioner challenging the demands dated 18.5.2017 and 02.6.2017 calling upon .....

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..... mitted by the company, in which, he was a Managing Director and resigned from the directorship on 18.12.2003, which was accepted by the Board and Form 32 was filed before the Registrar of Companies on 21.1.2004, i.e much prior to the show cause notice dated 29.3.2004. 3. It is submitted that though a copy of the show cause notice was served on the petitioner, he did not submit any reply because by then, he was no longer the Managing Director of the company. However, after about 12 years, the impugned communication dated 18.5.2017 has been sent to the petitioner calling upon him to pay a sum of ₹ 2,21,05,600/- being the amount of duty payable in terms of the Order-in-Original dated 14.2.2008. 4. The petitioner immediately s .....

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..... as already been prepared and forwarded to the Department for approval. 7. The learned counsel for the petitioner submits that after the interim order was granted by this Court in this writ petition, the first respondent served a copy of the Order-in-Original along with a covering letter dated 18.9.2017. Therefore, the petitioner seeks liberty to work out his remedies before the appropriate forum. 8. In the light of the subsequent development, the impugned demand shall be kept in abeyance for a period of 30 days from the date of receipt of a copy of this order. Within such time, it is open to the petitioner to file an appeal against the Order-in-Original dated 14.2.2008, which was received by the petitioner from the first respondent on .....

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