1988 (11) TMI 221

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e to notice of hearing for the subject stay application filed by the applicants/appellants herein, they have stated that it may be decided on the basis of submissions made in the subject application. Accordingly, the learned JDR, Shri D.M. Borade, was heard for the respondent/non-applicant. 2. The subject application states that facts of the case are exactly similar to the one decided by the Hig .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ose order is impugned before us. In dealing with the said order the impugned order makes the following comments :- As regards the judgment referred to above it would not be proper to comment upon. It would be suffice to add that as far as the state of Gujarat is concerned it has persuasive value and in spite of the persuation based on the arguments contained, I am still not inclined to hold tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ity of the judgment of Punjab and Haryana High Court, as mentioned above, a valid one. Accordingly, we dispense with the pre-deposit of both penalty and duty adjudged in the impugned order unconditionally. We also order that the Revenue shall not recover the aforesaid amounts during the pendency of this appeal before the Tribunal. 5. Stay petition disposed of accordingly. - - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X