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2013 (11) TMI 1197 - CESTAT MUMBAIDoctrine of merger – Waiver of Pre-deposit – Held that:- Following P & B PHARMACEUTICALS LTD. Versus UNION OF INDIA [2011 (5) TMI 694 - GUJARAT HIGH COURT] - the Revenue cannot rely upon the earlier decision of the Tribunal as the same has been set aside by the Hon'ble Supreme Court in toto - The doctrine of merger would squarely attract and as such it is not permissible for the department to arise the contention that part of the order is still survive and can now rely upon - the applicants have made out a case for total waiver of the dues - The pre-deposit of the dues waived and recovery stayed till the disposal – stay granted.
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