Cess collection pending Supreme Court appeal barred, though show cause notices could still be issued without enforcing demand.

Pending the Department's appeal before the Supreme Court, cess could not be collected on the higher value, as that would be premature before final judicial determination. The Department was, however, permitted to issue show cause notices; it was restrained from passing final orders or enforcing any demand until the Supreme Court decided the appeal.

---

---

Issues: Whether, pending the Department's appeal before the Supreme Court, cess could be collected on the higher value and whether the Department could be permitted to issue show cause notices without passing final orders or enforcing demand.

Outcome: The Department was held not justified in collecting cess on the higher value at that stage, but it was permitted to issue show cause notices; no final orders were to be passed and no demand was to be enforced until the Supreme Court decided the appeal.

---