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TMI Blog2009 (5) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in CCE, Coimbatore v. Saberwal Surgical (P) Ltd. reported in 2000 (117) E.L.T. 400 (Tri.) and Medisphere Marketing (P) Ltd. v. CCE, New Delhi reported as 2001 (131) E.L.T. 608 (Tri.-Del), the unreported order of the Apex Court in Civil Appeal No. D7220 of 2000 [2000 (121) E.L.T. A74 (S.C.)] which had arisen out of order passed by the Tribunal in Saberwal Surgical case and the order dated 22-2-08 in Stay application No. 196/08 in Excise Appeal No. 167/2008 [2008 (227) E.L.T. 392 (Tribunal)] of this Tribunal and drew attention to the description of the entry in item No. 34 of the list No. 37 in the Notification No. 6/2002-C.E., dated 1-3-2002. He submitted that authorities below have refused to grant exemption from payment of duty ig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted pursuant to failure on the part of the respondent to point out a distinguishing features in the matter and on assumption that matter was fully covered by the decision in Saberwal Surgical case. In the case in hand, as already recorded above, the learned Advocate appearing for the respondent has pointed out the distinguishable features which would require us to take a view different from the one taken in Stay application No. 196/08. 4. It is also strenuously argued on behalf of the appellant that since the matter and issues have been referred to Larger Bench, that would be a justifiable justified ground for stay regarding requirement of pre-deposit. With respect, we are not at all convinced by this contention by the learned Consult ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst Saberwal Surgical, issue stands concluded, it is to be noted that the same would be to the extent the matter was covered by the said decision and not beyond that. Undoubtedly, when appeal is dismissed by the Apex Court against the judgment or order passed by the Court or Tribunal which are subordinate to the Apex Court, the order passed by subordinate Courts and Tribunals stands uninterfered with by the Apex Court. But, at the same time, it is to be noted that it is settled law that a decision is to be understood with reference to what is decided in a matter and not what may follow from it. The contention that the Apex Court having rejected the appeal against the order passed in Saberwal Surgical case, the issue stands concluded will h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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