TMI Blog2014 (5) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... mity - Held that:- in the matters of interlocutory orders, the principle of binding precedents do not apply. - the appellant is directed to deposit a sum of Rs. 50 lacs as a condition precedent for hearing of the appeal which would meet the ends of justice. - Decided partly in favor of assessee. - CEA No. 97 of 2013 (O&M) - - - Dated:- 22-4-2014 - Ajay Kumar Mittal And Jaspal Singh,JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... la Company (USA). The appellant purchases the concentrates, the ingredients required for manufacture of its final products from Coca Cola India Pvt. Ltd., the authorized representative of Coca Cola Company. The Coca Cola India Pvt. Ltd. executed business protocol based on annual business plan for the appellant highlighting various marketing activities to be executed for achieving the desired growt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax liability plus the proportionate interest thereon as a condition precedent for hearing of the appeal on merits. Hence, the present appeal. 3. Learned counsel for the appellant submitted that in similar cases, unconditional stay had been granted and, therefore, in the present case also, the condition of pre-deposit was required to be waived off. Relying upon the judgment of the Hon'b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantum of pre-deposit to be made by the appellant as a condition precedent for the hearing of the appeal. 7. In Vishnu Traders's case (supra) relied by the learned counsel for the appellant, it was in the facts and circumstances of that particular case that the observations were noticed by the Hon'ble Supreme Court and was also held that in the matters of interlocutory orders, the prin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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