2013 (12) TMI 677

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..... d that as the appeal of BPCL is pending before the Hon'ble Supreme Court, the field formations are directed to consign all the pending show-cause notices on the issue to the call book pending a final verdict of the Hon'ble Supreme Court - the order was passed before the issue of the Board's Circular – Prima facie the appellant is having a strong case in their favour – Pre-deposits waived till the .....

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..... sessee. Thereafter, the assessee filed appeal before the Hon'ble Supreme Court, which is still pending. At this juncture, CBEC vide Circular F. No.6/21/2003-CX.1 (Pt.) dated 3.2.2010, stated that as the appeal of BPCL is pending before the Hon'ble Supreme Court, the field formations are directed to consign all the pending show-cause notices on the issue to the call book pending a final verdict of .....

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