2015 (10) TMI 276

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ification or Stay Order to waive pre-deposit entirely. 2. The Learned Advocate on behalf of the applicant submits that the Stay Order was passed on the basis of the decision of the Hon'ble Gujarat High Court in the case of CCE Vs Cadila Healthcare Ltd - 2013(30)STR (Guj). He submits that the appeal against the decision of Cadila Healthcare Ltd (supra) was admitted by the Hon'ble Supreme Court and therefore, such decision cannot be a precedent. The applicants are entitled to get unconditional stay. He relied upon the decision of the Hon'ble Supreme Court in the case of UOI Vs. West Coast Paper Mills Ltd - 2004 (164) ELT.375(SC) which was followed by the Tribunal in the case of Sushil Agarwal vs. Commissioner of Customs, Mumbai I....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ision has been set aside by the Supreme Court, the High Court judgement would not be a good law. 6. The Learned counsel strongly relied upon the decision of the Hon'ble Supreme Court in the case of West Coast Paper Mills Ltd (supra). In that case, there was dispute of rates of freight with Railways. The respondent filed a complaint petition before the Railways Rates Tribunal. By judgement dated 18.4.1966 the Tribunal declared the levy unreasonable. Railway filed Special Leave Petition (SLP) before the Hon'ble Supreme Court, where the Hon'ble Court passed a limited interim order with certain direction to the respondent. On 14.10.1970, SLP was dismissed. The respondent filed writ petition before the Hon'ble High Court for app....