2014 (7) TMI 939

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sai, Sr Adv. with Mr Suresh Kumar For the Respondents : Mr Pradeep S Jetly with Ms Suchitra Kamble JUDGEMENT :- 1. These Central Excise Appeals are by the Central Railway. The Central Railway is aggrieved and dissatisfied with the order passed on the stay application. By the order impugned in the Central Excise Appeal No.90/2013, namely, the order dated 27.02.2013 the Customs, Excise & Se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vice tax. 3. Mr.Desai submits that the nature of services provided by the Railway and considering its status in law the Tribunal should not have directed payment of any sum of Rs. 25 lacs . The Railway would have always abided by the final orders and subject to legal rights. There was no necessity of securing the sum when the financial position and other matters in relation to the Railway were ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s also in favour of the Railway/ Appellant before us. In such circumstances there was no reason to pass an order directing payment of the sum of Rs. 25 lacs in the given facts and circumstances. The issue was debatable and there was no apprehension of the Revenue that the amount to be recovered would not be recovered in the event the Revenue succeeds. In these circumstances the Appeals do raise a ....