2014 (3) TMI 566

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..... further in terms of the impugned show cause notices or draw or enforce any demand against the petitioner. The respondents would, however, be at liberty to initiate proceedings in the event of and having regard to the final orders of the Supreme Court in the pending appeal - Decided in favour of assessee. - W.P. (C) 1262/2013, CM APPL.2402/2013, W.P. (C) 1263/2013, CM APPL.2403/2013, W.P. (C) 1264 .....

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..... Ltd. v. Union of India, 2013 (29) STR 9, the validity of Rule 5 (1) was examined. This Court then held that the Rule is ultra vires and unenforceable. This position was not disputed by the counsel for the Service Tax Department who points to us that the said judgment and order were carried in appeal and leave granted under Article 136 of the Constitution (SLP No.32257/2013) on 10.02.2014. The .....

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