1983 (9) TMI 207

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..... ondent. [Order per : K.L. Rekhi, Member (T)].  - The facts of this case in brief are that with effect from 18-6-1977, notification No. 132/77-C.E., fully exempted the yarn used by composite textile mills in the manufacture of cotton fabrics. This notification was withdrawn with effect from 15-7-1977. On the midnight of 14/15-7-1977, the appellant had in stock some loose quantity of cotton .....

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..... Others. The appellants added that to their knowledge there was no contrary judgment of any other High Court. They stated that recently Delhi High Court had also admitted a writ petition filed by M/s. Lakshmi Vishnu Mills and granted interim relief to that party subject to furnishing of bank guarantee. The appellants stated that the above-mentioned judgments of Bombay and Gujarat High Courts were .....

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..... ed in the appeal before us is squarely covered by the afore-mentioned two judgments of Gujarat and Bombay High Courts and since no contrary judgment has been brought to our notice by either side, we do not consider it necessary to keep the present appeal pending indefinitely. Following the ratio of the Gujarat and Bombay High Court judgments referred to above, we allow this appeal with consequenti .....

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