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TMI Blog2008 (3) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... ich was referred to Larger Bench in the Miscellaneous Order No. 568/2007, dated 12-11-2007 is whether the Project Import Concessional rate of assessment would be available for the imported DI pipes meant for distribution of water. In fact, in the said Miscellaneous Order, the following issue was referred for decision by the Larger Bench. Whether the Project Import benefit under the Project Import Regulations, 1986 under Sl. No. 26 - Drinking Water Supply projects for supply of water for human or animal consumption is to be restricted only to equipments needed for water treatment plant and not for projects for bringing water from the source to the treatment plant and distribution of the treated water. The above decision to refer the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final relief itself. He quoted the following paragraph from the Supreme Court decision and requested the Bench to exercise its powers and grant an interim order directing the authorities to register the contract under the Project Import Regulation and extent the benefit. Situations emerge where the granting of an interim relief would tantamount to granting the final relief itself. And then there may be converse cases where withholding of an interim relief would tantamount to dismissal of main petition itself; for, by the time the main matter comes up for hearing there would be nothing left to be allowed as relief to the petitioner though all the findings may be in his favour. In such cases, the availability of a very strong prima facie c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecially when there is a decision against the appellants. She said that this would cause much prejudice to the case of the Revenue. 4. On a very careful consideration of the issue, we find that there are two views in this matter. Although, this bench has held the view that the appellants are entitled to the benefit of Project Import concession, but in Pratibha s case the Tribunal has held a contrary view. Therefore, this necessitated this Bench to refer the matter to Larger Bench. In that case, we cannot say that our view has reached the finality in the absence of the decision by the Larger Bench. It would not be proper on our part to give an interim relief, especially when the matter has been referred to the Larger Bench and the President ..... X X X X Extracts X X X X X X X X Extracts X X X X
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