2015 (10) TMI 276

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..... rvation without going into the facts in the case of West Coast Paper Mills Ltd (2004 (2) TMI 344 - SUPREME COURT OF INDIA). It is noted that a judgement has to be read in the context of its facts and it is not permissible to pick and choose certain words from the judgement and it cannot be a precedent. - No merit in application filed - Decided in favour of Revenue.
P K Das, Member (J) And H K Thakur, Member (T),JJ. For the Appellant : Shri S Suriyanarayanan (Learned Adv.) For the Respondent : Shri L Tendupatra (Authorised Representative) ORDER Per: P K Das: By stay order No M/15836/2014 dtd 9.12.2014 the applicant was directed to pre-deposit a sum of ₹ 15,00,000/- (Rupees fifteen lacs only) within a period of eight weeks and .....

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..... e Gujarat High Court in the case of Cadila Healthcare Ltd (supra), prima-facie case on merit would be against the applicant. There is a demand of Service Tax of about ₹ 77,00,000/- alongwith interest and penalty of equal amount. The Tribunal directed the applicant to pre-deposit an amount of ₹ 15,00,000/- after considering, prima facie the demand is barred by limitation. 5. The Learned Counsel submits that the appeal against the decision of Cadila Healthcare Ltd (supra) was admitted by the Hon'ble Supreme Court and it is improper and premature to rely on such a decision. We are unable to accept the submission of the applicant. In our view, the law declared by the highest court in the State is binding on the authorities or T .....

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..... o the doctrine of merger as also the principle that an appeal is continuation of suit and a cause of action, suit for recovery of money, arose only when the right was finally determined by the Supreme Court. In the context of whether the suits filed by the respondent are barred by limitation, the Hon'ble Supreme Court observed that once an appeal is filed before the Supreme Court and the same is entertained, order of the High Court in Tribunal is in jeopardy. 7. It is well settled that the precedents are binding only in the context of the facts of each case. A judgement should be subject to the facts directly presented for consideration. In the present, case, admittedly, the decision of the Hon'ble High Court of Gujarat in the case .....

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