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TMI Blog2010 (8) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... i R.S. Sharma, Advocate, for the Appellant. S/Shri B.K. Singh, Jt. CDR and B.L. Soni, DR, for the Respondent. [Order per : Justice R.M.S Khandeparker, President]. It has been brought to our notice by Shri B.K. Singh, Joint Chief Departmental Officer while tendering apology that the fact that the order passed by the Division Bench in Sujana Metal Products Ltd. v. Commissioner of Customs and Central Excise, Hyderabad reported in 2009 (243) E.L.T. 542 (Tri.-Bang.) was delivered in Stay Application and it was not a Final order passed disposing the matter. Being so considering the law laid down in relation to the matters which could be referred to Larger Bench, there could have been no reference in the matter in hand and it was for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction to the authority or the Court hearing the proceedings or for disposal of the proceedings on similar such other grounds. However, any application filed for any relief during the pendency of the proceedings, the order disposing an application for such relief is also known as interim order. Such order gets merged in the final order disposing the proceedings. Being so, unless the order attains the finality, any observation in relation to any point of law in any such interim order cannot attain finality nor it can be said that such order settles the point of law. For the same reason, any observation even in relation to point of law in any such interim order cannot have the effect of binding precedent. Obviously, therefore, question of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovides for the exemption of supplies made to a developer. Moreover, in our view, the amendment to Cenvat Credit Rules, 2004 should be taken to be clarificatory in nature as the word substituted has been used. Further, it was stated that the demand made can also be treated as tax in terms of the interpretation of the Hon ble Apex Court in the case of Bombay Conductors and Electricals Ltd. v. Government of India and Others - 1986 (23) E.L.T. 87 (Del.) wherein the point that it has been reiterated that tax is compulsory contribution to the support of Government, levied on persons, property, income, commodities, transactions etc. now at fixed rates mostly proportional to the amount on which the contribution is levied Perhaps the same coul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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