2015 (1) TMI 630

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.... Pradeep S. Jetly, for the Respondent. ORDER We have heard Mr. Prakash Shah, learned advocate, appearing on behalf of the appellant. 2. The only contention raised before us is that similarly situated assessees have been granted complete relief inasmuch as their request to proceed with the appeal unconditionally has been granted. The appellant-assessee is the only assessee on whom a c....

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....r orders relied upon cannot be construed as granting a legal right to approach the Higher Court on denial of interim relief raising this ground. We have referred to the judgment of the Hon'ble Supreme Court in the case of Empire Industries Ltd. reported in AIR 1986 SC 662 = 1985 (20) E.L.T. 179 (S.C.) and the attention of the Division Bench in M/s. Wardha Coal Transport Private Limited was not inv....