Tax dues.

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..... aid appeal; (ii) more than one appeal arising out of an order, one by the declarant and the other being a departmental appeal, which are pending as on the 30th day of June, 2019 before the appellate forum, the sum of the amount of duty which is being disputed by the declarant in his appeal and the amount of duty being disputed in the departmental appeal: Provided that nothing contained in the abov .....

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..... ₹ 900 and hence tax dues are ₹ 900. Illustration 3: The show cause notice to a declarant was for an amount of duty of ₹ 1000 and an amount of penalty of ₹ 100. The order was for an amount of duty of ₹ 900 and penalty of ₹ 90. The declarant files an appeal against this order of determination. The departmental appeal is for an amount of duty of ₹ 100 and pe .....

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..... rovided that if the said notice has been issued to the declarant and other persons making them jointly and severally liable for an amount, then, the amount indicated in the said notice as jointly and severally payable shall be taken to be the amount of duty payable by the declarant; (c) where an enquiry or investigation or audit is pending against the declarant, the amount of duty payable under an .....

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