2024 (9) TMI 1789

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....) No. 1,2 MR PARESH M DAVE (260) for the Petitioner(s) No. 1,2 JAY A MEHTA (9088) for the Respondent(s) No. 2 MR PY DIVYESHVAR (2482) for the Respondent(s) No. 2 NOTICE SERVED for the Respondent(s) No. 1 ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for the following reliefs: ....

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....ementation and execution of Final Order No. A/10223/2023 dated 07.02.2023 (Annexure J) thereby restraining the Adjudicating Authority from taking any action against the petitioners pursuant to such final order made by the Appellate Tribunal, Ahmedabad. (D) An ex parte ad interim relief in terms of para 17(C) above may kindly be granted. (E) Any other further relief that may be deemed fit in th....

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....e ground that the Sugar Cess is nothing but the duty of excise on the ground that levy of such Cess is under levy and collection of Sugar Cess under the Central Excise Act, 1944. 3. Learned advocate Mr. Dave referred to and relied upon the decision of the CESTAT dated 28.06.2023 rendered in Excise Tax Appeal No. 13979/2014-DB in case of the petitioner by the same judicial member wherein following....