2023 (2) TMI 218

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..... Court had indeed expressed the opinion, albeit tentatively, that the impugned order cannot be sustained in law. In the said order, at the request of the learned Additional Solicitor General, the Department was also permitted to carry on the investigation and take consequential steps in that regard. Now when Order-in-Original has been passed and an appeal challenging the same has been filed, th .....

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..... d M.K. Maroria, AOR and V.C. Bharathi, Ms. Nisha Bagchi, Rajat Nair, Anmol Chandan Adit Khorana, Advocates, for the Petitioner. Shri Tarun Gulati, Sr. Advocate and Kishore Kunal, AOR and Manish Rastogi Ms. Kanak Grover, Advocates, for the Respondent. ORDER Taking note of the submissions made by learned counsel for the parties and the subsequent developments, including filing of t .....

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..... vestigation and take consequential steps in that regard. 3. Having said so, we are clearly of the view that now when Order-in-Original has been passed and an appeal challenging the same has been filed, the matter should be left open for examination by the appellate authority in accordance with law. For that matter, suffice would be to observe that none of the observations made in the order impu .....

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