2015 (4) TMI 1056

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..... use notice was issued cannot be considered as person and since the property is belonging to CSI TA, the proceedings should have been initiated against CSI TA and not against the units. The Hon’ble High Court quashed the Order-in-Original passed by the Commissioner is quashed. - In view of above discussion, the impugned orders are set aside and the appeals are allowed with consequential relief, if .....

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..... etition filed by one of the appellants who is before us. The Hon ble High Court in the order dated 13-8-2013 has held that the unit to whom the show cause notice was issued cannot be considered as person and since the property is belonging to CSI TA, the proceedings should have been initiated against CSI TA and not against the units. The Hon ble High Court quashed the Order-in-Original passed by .....

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..... ly. Since the issue is already covered by the decision of the Hon ble High Court in the writ petition by one of the appellants, we consider that the appeals can be decided finally. Accordingly, the requirement of pre-deposit is waived and the appeals are taken up for final decision. 4. In view of the Hon ble High Court taking a view that proceedings should have been initiated against CSI TA and .....

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