2021 (4) TMI 971

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..... the Petitioner : Mr.S.Murugappan For the Respondent : Mr.V.Sundareswaran Senior Panel Counsel- R1 ORDER Mr.V.Sundareswaran, learned Senior Panel Counsel accepts notice for the first respondent and is armed with instructions to proceed with the matter finally even at the stage of admission. In the light of order that I propose to pass in this matter, no notice to R2 and R3 are necessary at this .....

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..... would thus state that since the AAR is seized of this very issue, the authorities should await the decision of the AAR before proceeding further, if at all. I am of the view that this request should be made before the authorities for their consideration, in accordance with law. 3. The challenge to the summons itself is pre-mature, insofar as it only calls upon the addressees to appear before the .....

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..... n apprehension or fear. 6. Representation dated 11.03.2021 filed by the petitioner before the authorities, to which my attention is drawn, only requests that the proceedings be deferred till a decision is rendered by AAR and does not make a mention of any threat put forth by the officials in regard to the remittance of the duty, in advance. The petitioner has, in its submission dated 03.04.2021, .....

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