TMI Blog1989 (6) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. - Heard both sides. Shri R.K. Jain, learned Consultant for the Respondents at the very outset requests that the matter may be adjourned in view of the fact that the issue is already pending before the Supreme Court in an appeal in the case of Anup Engineering (1978 E.L.T. J 533). In support of his request for adjournment he relies on the decision of the Gujarat High Court in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Supreme Court. When multiplicity of proceedings can be avoided and parties can be saved from unnecessary expenditure, it was legal and proper as also pragmatic to grant the request to block the proceedings and to adjourn the matter awaiting the decision of the Supreme Court on the crucial question on which the decision of the appeal would ultimately turn. The mere fact that the matter was old ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ganic Chemical Industries Ltd. [1985 (21) E.L.T. 252] is wholly applicable for the disposal of this matter but concedes that on the point made in regard to the ratio of the judgment in the case of Surendra Gulabchand Modi there is no contrary decision of any other High Court. 3. We have carefully considered the matter. In view of the ratio of the decision in the case of Surendra Gulabchand Modi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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