2013 (11) TMI 1575

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..... ally this Court will not interfere with the judgment passed by the Tribunal where stay order is granted subject to deposit of 50% of the duty, which is subject matter of the appeal. The question involved in this case is, whether the assessee is liable to pay duty on delivery charges collected by HPCL s bottling units from the dealers. 2. The said question has been answered by the Tribunal for t .....

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..... case, the tribunal allowed the appeal and granted the relief. Certainly, the Tribunal ought to have taken note of the earlier judgment which is affirmed by the Apex Court, which was rendered on the day the interim stay was granted. It is a discretionary order to exempt them from depositing the duty, which has not been done. Such an attitude of the Government encourages the department to file appe .....

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