2013 (4) TMI 560

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sue in favour of the appellant vide Order No. A/399-402/2010/EB dated 01.12.2010 wherein this Tribunal has observed as under:-     "2 The Ld. Advocate appearing for the appellants states that the issue involved in all the four appeals is that whether restriction on distribution of input credit relation to one unit of a manufacturer/service provider to another unit of the same manufacturer/service provider is required to be applied.     3. The Ld. SDR agrees that this is the issue involved in all these appeals. We find that this issue stands settled by the Tribunal's order in the case of M/s. Ecof Industries Pvt. Ltd. Vs. CCE, Bangalore, holding as follows;-     The combined reading of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te bench in the identical set of facts for the earlier period and prays that following the ratio of the above decision, their appeals be allowed. 3. On the other hand, the learned A.R. for the Revenue strongly opposed the contention of the learned Counsel and relied on the judgments of the Hon'ble Supreme Court in the case of Maruti Suzuki Ltd. vs. CCE Delhi III - 2009 (240) ELT 641 (S.C.), Hon'ble High Court of Gujarat in the case of CCe & Cus. vs. Gujarat Heave Chemicals Ltd. - 2011 (22) STR 610 (Guj) and this Tribunal's stay order No. S/116/WZB/Mum/2011/SMB Cr. IV dated 12.10.2011 in the case of M/s. Mahindra & Mahindra Ltd. It is further pointed out by the learned A.R. that while deciding the appellants case on the earlier occasion b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Courts, profession and public. Otherwise, the lawyers would be in a predicament and would not know how to advise their clients. Subordinate courts would find themselves in an embarrassing position to choose between the conflicting opinions. The general public would be in dilemma to obey or not to obey such law and it, ultimately, falls into disrepute. These are the observations made by the Apex Court in Sundarjas Kanyalal Bhathija v. Collector, Thane, AIR 1990 S.C. 261.     18. The Apex Court also had an occasion to notice similar impropriety in the case of Lala Shri Bhagwan v. Ram Chand, AIR 1965 S.C. 1767; wherein it was observed as under :         "It is hardly necessary to empha....