UNION OF INDIA vs STERLITE INDUSTRIES (INDIA) LTD

The Supreme Court dismissed the civil appeal as withdrawn, allowing the respondent to file a statutory appeal before the Commissioner (Appeals) within four weeks. The Court clarified that the Appellate Authority must decide the appeal on its merits without being influenced by the High Court's previous observations. The Department agreed not to raise objections regarding limitation if the appeal is filed within the stipulated period, ensuring the respondent's right to all legal contentions.