1992 (4) TMI 45

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..... anding Counsel for the Union of India was present yesterday and was requested to take a copy of this petition and make his submissions. Accordingly, he had made his submissions purely confining to the question of law on the matter of grant of injunction. 3. By this petition under Article 226 of the Constitution of India, the petitioner seeks to challenge the order dated 6-2-1992 filed as Annexur .....

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..... e input eligible for Modvat credit by the same appellate authority-respondent No. 2. The other Item Co2 gas on which Modvat credit has been denied has similarly been treated to be an item on which Modvat credit has been granted as per Annexure-F. 6. If these two items are taken into consideration, the only other factor which remains to be considered is that of certain procedural irregularities a .....

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..... n. Admittedly there are similar orders staying recovery proceedings during pendency of appeal passed by the same appellate authority and they have been placed on record. The mere fact that the amount involved in the present appeal is rather large would not by itself alter or modify the principle of grant of injunction. 8. In the circumstances and for the foregoing reasons, it is directed that th .....

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