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    <title>1990 (12) TMI 194 - CEGAT, NEW DELHI</title>
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    <description>Pending the Department&#039;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.</description>
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    <pubDate>Sat, 01 Dec 1990 00:00:00 +0530</pubDate>
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      <description>Pending the Department&#039;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.</description>
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