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2015 (10) TMI 276 - CESTAT AHMEDABADWaiver of pre deposit - Applicable precedent - Held that:- Admittedly, the decision of the Hon'ble High Court of Gujarat in the case of Cadila Healthcare Ltd (2013 (1) TMI 304 - GUJARAT HIGH COURT) is against the applicant and the Hon'ble Supreme Court had not granted any stay and the said decision is in "force and binding on this Bench. Co-ordinate Bench of Tribunal in the case of Sushil Agarwal (2012 (12) TMI 49 - CESTAT, MUMBAI) made the observation 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.
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