Cess challenge under revised notification kept in abeyance, with payment under protest pending the Supreme Court's decision.

A writ petition challenging a revised cess notification was dealt with in line with an earlier common order because the same levy and statutory regime were already under consideration in connected matters before the Supreme Court. The court did not undertake an independent final determination of the validity of the levy; instead, it applied the interim approach already adopted and directed the petitioner to continue depositing the cess under protest. The matter was disposed of subject to the outcome of the pending Supreme Court proceedings, with the final consequences to follow the Supreme Court's decision under Article 141 of the Constitution.

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Issues: Whether the writ petition challenging the revised cess notification should be disposed of by following the earlier common order and making the petitioner continue payment under protest pending the Supreme Court's decision.

Analysis: The petition concerned the same levy and the same statutory regime that was already under consideration in connected matters before the Supreme Court. The earlier Division Bench order had directed that cess be deposited under protest and that the consequences would depend on the final decision of the Supreme Court. In view of the binding force of the Supreme Court's eventual decision under Article 141 of the Constitution of India, the present petition was treated in the same manner and no independent final adjudication on the validity of the levy was undertaken.

Conclusion: The petitioner was directed to continue depositing the cess under protest and the matter was disposed of subject to the outcome of the pending Supreme Court proceedings.

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