2005 (2) TMI 562

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..... llapally, Sr. Advocate and R. Asokan, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - In these applications the Revenue (appellant) prays for stay of operation of the impugned orders of the Commissioner (Appeals). The Revenue is aggrieved by the impugned orders setting aside levy and collection of cess on export of prawns and shrimps under the Agricultural P .....

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..... case, the High Court held that fish and prawn were distinct from each other. At least, the High Court s decision exists in favour of the assessee. No binding case law to the contra has been cited by the Revenue. Prima facie, it appears to us that the Revenue has not made out a good case for stay of operation of the impugned orders which can claim support from the High Court s decision. 3. A .....

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