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2008 (12) TMI 44

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..... here it was held that construction of pipe line for supply of water cannot be held to be an activity of Commerce or Industry – therefore in present case, direction to deposit a part amount would be unjust – stay granted - ST/184/2007 - M/1349/WZB/Ahd/2008-CII - Dated:- 2-12-2008 - Smt. Archana Wadhwa, Member (Judicial) and Shri B.S.V. Murthy, Member (Technical) (Misc. Order No. M/1349/WZB .....

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..... order, it was observed that the issue is arguable and final decision cannot be taken at that stage. Inasmuch as no financial hardship was pleaded, the direction to deposit a part amount was made. 2. The said order was challenged before the Hon'ble Gujrat High Court by way of filing a writ petition. Vide their Order dated 11.08.2008, the writ petition was disposed off by granting permission to .....

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..... stand contended that any subsequent decisions rendered by the Courts deciding disputed issue should be made basis of modification as held by the Larger Bench of Tribunal in the case of Hindustan Lever Ltd. Vs. CCE, 2006 (202) ELT 177 (Tri..-LB). Our attention is also drawn to the Tribunal decision in case of Tata Chemical Ltd Vs. CCE, Haldia, 2008 (223) ELT (Tri. -Kolkata) wherein the inte .....

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