2009 (4) TMI 597

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....or the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After hearing both the sides duly represented by Shri Dave, learned advocate and Shri Rajak, learned DR, we find that the impugned order stands passed by the Commissioner in  de novo adjudication, when the matter was earlier remanded to him with directions to deposit the revision application in the light of the law declare....

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....he Hon'ble Tribunal in the case of M/s. Sami Labs Ltd. has not been accepted by the department and an appeal has been preferred against the said Order, before the Hon'ble High Court of Karnataka, being Tax Appeal No. 28 of 2007, which is pending for decision. Similarly, the decision in the case of M/s. Alps Chemicals Ltd. has also not been accepted by the department and a Tax Appeal No. 1851 of 20....

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....me. It is well settled law that filing of appeals against the Tribunal's orders, by itself is no ground for not following the said decisions. Learned advocate submits that the appeal filed before the Hon'ble High Court of Gujarat in the case of M/s. Alps Chemicals Ltd. has not even being admitted by the Hon'ble High Court as they have filed a caveat before the High Court. He also draws our attenti....

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....nd Assistant Commissioner has already passed an order confirming the dues to the tune of Rs. 1.96 crores. As such submits the learned advocate that the present order of the Commissioner has led to multiplicity of the proceedings, which the appellant has to face at each and every stage. 4.  We find that even if the Commissioner was of the view that the earlier Tribunal's orders do not stand a....