TMI Blog2011 (10) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... al of the records, we find that there is no executable order that requires stay. In view of this, Stay Petition is dismissed. On perusal of the records and after hearing both sides for some time, we find that the appeal itself could be disposed as it lies in narrow compass. Hence, we take up the appeal itself for disposal. It is seen from the order of the lower authorities that they have forfeited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idences. 4. On careful consideration of the submissions, we find that the issue is of appreciation of factual matrix, whether the appellant has installed new machinery quantity manufactured from old machinery and new machinery and applicability of the ratio of decision of Hon'ble High Court of Gujarat. 5. In view of the above, without expressing any opinion on the merits of the case, keeping all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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