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2011 (1) TMI 791

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..... eparkar, President]. - None present for the respondent, Shri S.R. Meena, DR present for the applicant. These are the applications for recall of the stay orders passed in stay applications No. 2498 to 2502 of 2009 in appeals No. 2417 to 2421 of 2009 dated 9th of November 2009, on the ground that the order was passed on the basis, which was not the subject matter of adjudication before the Adjudic .....

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..... to do with the Notification No. 56/02-C.E., dated 14th November 2002 nor the same relates to education cess or higher education cess, but the order dated 9th November 2009 was passed by us on the basis that the dispute related to the education cess and higher education cess and to the Notification No. 56/02-C.E., dated 14th November 2002. 4. Bare perusal of the stay order dated 9th November .....

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..... able to the assessee." 5. Obviously, the DR was referring to the decision in Jindal Drugs Ltd. case, wherein the said issue had been decided. Based on the said statement, the applications were disposed of. 6. It was not expected from the departmental representative to make a statement which is not borne out from the records. 7. For the reasons stated above, the order dated 9th No .....

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