New Tobacco Company Ltd vs U.O.I. & Ors

The Supreme Court addressed I.As filed for clarification/modification of a prior order dated 19.09.2005 in Transfer Case (Civil) No. 36 of 2004. The Court noted that a show-cause notice had been issued and a response filed, with an appeal pending against the assessment order. The Court held that the I.As had become infructuous and disposed of them accordingly, emphasizing that the pending appeal must be decided on merits and in accordance with law.