2013 (9) TMI 698

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....entral Excise<br>M. R. Shah And Sonia Gokani,JJ. For the Petitioner : Mihir Joshi Sr Advocate with Mr Dhaval Shah, Advocate ORDER (Per : Honourable Mr. Justice M. R. Shah) All these Applications have been preferred by the applicant-original appellant a public sector undertaking for an appropriate interim order to stay operation and implementation of the Order dated 24th March 2010/19th May 20....

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....f the applicant-company would be approximately Rs. 17 Crores; which would be inclusive of the duty liability, penalty and interest. It is reported that so far as the duty liability is concerned, the applicant had already deposited/paid the said amount of Rs. 4,62,11,753/=. It is also reported that a further sum towards part interest/penalty liability is also paid. It is further reported that in al....

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....ayed for. Therefore, it is requested to dismiss the present Applications. Heard learned advocates for the respective parties on interim relief. At the outset, it is required to be noted that in all these Applications, the relief sought for is the same. The first application, being OJCA No. 370 of 2010, was preferred at the time of preferring the main Tax Appeal. At the relevant time, Division Be....

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....x liability of Rs. 4,62,11,753/= and towards part liability of interest and penalty. On the substantial questions of law framed and stated in the order, while admitting the Tax Appeal, the Tax Appeal has been admitted. Under these circumstances and in the facts and circumstances of the case, more particularly when the applicant is a public sector undertaking and the fact that if the recovery proce....