2019 (11) TMI 1731

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent(s) No. 1, 2, 3, 4, 5 ORAL ORDER PER : HONOURABLE MS.JUSTICE HARSHA DEVANI 1. Mr. Paresh M. Dave, learned advocate for the petitioner submitted that the decision of this court in the case of Maxim Tubes Company Pvt. Ltd. v. Union of India, 2019 (368) E.L.T. 337 (Guj.), has been challenged before the Supreme Court in various Special Leave Petitions. 2. It was pointed out that vide orde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....declared by the High Court which is impugned. 3. Reliance was also placed upon the decision of the Delhi High Court in Principal Commissioner of Central Excise, Delhi-1 v. Space Telelink Ltd. 2017 (355) E.L.T. 189 (Del.), wherein the court placed reliance upon the decision of the Supreme Court in Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association, (1992) 3 SCC 1, and held that ....