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2006 (1) TMI 668

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..... Pursuant to order dated 26/10/2005 made by this Court, it is accepted that respondent No.3 had granted hearing to the petitioner but before he could frame the adjudication order, the Commissioner who heard the petitioner has been transferred. The new incumbent has sought extension of time on the ground that an identical issue involved in the case of one Sidharth Philaments Pvt.Ltd.,is pending bef .....

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..... n order in accordance with law. In the meantime, the Show Cause Notice shall not be proceeded with. 3 Needless to state that the matter shall not necessarily rest only in light of the decision of the Tribunal and it will be open to both the sides to take all contentions as are available, both in facts and in law. 4 The petition is disposed of accordingly. Rule is discharged with no order as .....

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