9911796707
TMI Blog1992 (8) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner preferred an appeal to the Appellate Collector who by an order dated 31-7-1981 held that: "I accept the above contentions of the appellants that for the purpose of determination of the eligibility of an assessee for the exemption under Notification No. 71/78 the clearance value of each of the items specified in the Notification is to be taken separately as provided in the Notification. Moreover, the appellants are entitled to avail the exemption under Notification No. 179/77 because they do not use power for the manufacture ofAyurvedic Medicines. I therefore, allow their appeal and set aside the order of the Assistant Collector with direction to refund the duty demanded, if already realised. This order applies to another appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the trouble to inform the court about the date of filing the Special Leave Petition in the Supreme Court or the date on which the stay application was filed. The case number has also not been given. The petitioners have contended that in the absence of the particulars they are unable to find out the details of this alleged proceeding in the Supreme Court. 2. In any event, the Supreme Court has not granted any stay. Mere filing of an appeal cannot operate as stay of the proceeding. Mr. Roy Choudhury on behalf of the Department has contended that so far as the assessees are concerned they have to apply for stay of the realisation of tax demanded from them before the Appellate Authority. But so far as the Government is concerned there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re preferment of an appeal against that order. 4. I have been referred to a Division Bench decision of Bombay High Court in the case of Vidarbha Vineer Industries v. Assistant Collector of Central Excise, 1991 (55) E.L.T. 167. The Division Bench of the Bombay High Court has held in that case that mere filing of an appeal in the Supreme Court does not operate as a fetter on the effectiveness of the order under appeal. I respectfully agree with the view expressed in that judgment. 5. In that view of the matter, the writ petition succeeds. There will be an order in terms of prayer (a) of the writ petition. The amount is to be paid to the petitioner within four weeks from date. The interest will be paid at the rate of 10 per cent from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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