TaxTMI 
TaxTMI 
2004 (1) TMI 98
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....l Advocate General with Mr. Paresh M. Dave, learned Counsel for the petitioners seeks leave to delete prayer (A) and also the first part of prayer (E). Leave as prayed for is granted. 2.The learned Counsel for the petitioners have shown to the Court the stainless steel iron rod with a gauge of 12 mm and the stainless steel wire made therefrom with the gauge of 0.80 mm and submitted that the ....
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....ows that the stainless steel hot rolled black wire rods undergo 12 processes and, therefore, the manufacturing process of stainless steel wires out of stainless steel hot rolled black wire rods is materially different from the process of drawing mild steel wire from mild steel rod. (iii) The Apex Court has approved of the decisions of the Tribunal in Vishvama....
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....a Wire Industries and, there fore, the Tribunal's decision in Krishna Wire Industries' case (as not disturbed by the Apex Court) must be treated as still holding the field insofar as manufacturing of stainless steel wire from stainless steel rod is concerned. (iv) Reliance is also placed on the decision of the Apex Court in Empire Industries Ltd. v. Union of ....
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....mately the petitioner-Company fails, the petitioner-Company shall not claim refund of the excise duty which shall be paid if this Court grants ad-interim/interim relief. 4.In view of the above submissions, notice for final disposal returnable on 16th February, 2004. Till than, without prejudice to the rights and contentions of the parties, the respondents shall permit the petitioners to pay ....