TMI Blog2014 (12) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner to file an appeal before the CESTAT, New Delhi to challenge the impugned order - Decided against assessee. - Writ Petition No. 3077/2014 - - - Dated:- 10-11-2014 - P K Jaiswal D K Paliwal, JJ. For the Appellant : Shri Vivek Dalal, Adv. For the Respondent : Shri Prasanna Prasad, Adv. JUDGEMENT Heard. By this writ petition under Article 226 of the Constitution of India, the petitioner is praying for quashment of the order dated 14.02.2014 (Annexure P/1) passed by respondent No.2 - Adjudicating Authority, on the ground that the issue involved in this writ petition is squarely covered by order dated 01.02.2010 passed in Writ Petition No.117/2012 (M/s. Prem Pharmaceuticals v. Union of India another), whereb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06-CE dated 01.03.2006 in which the blanket exemption of intravenous fluid was withdrawn and only such intravenous fluids, which are used for sugar, electrolyte and fluid replenishment were exempted. In view of the said new notification, M/s. Prem Pharmaceuticals were issued demand notices for the period 01.04.2001 to 31.12.2002. The erst-while Commissioner, Central Excise, Indore, by orders dated 29.01.2003 and 13.08.2003 confirmed the demand raised against M/s. Prem Pharmaceuticals, Indore and also imposed penalty. Against both these orders, M/s. Prem Pharmaceuticals preferred an appeal before the Customs, Excise Service Tax Appellate Tribunal, New Delhi. The CESTAT, New Delhi without considering the budgetary changes, and relying upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licable in respect of the subsequent events, nor non-filing of the appeal by the department in similar matter does not create any hurdle on the case of the revenue. 6. In the case of Central Excise, Chandigarh v. Doaba Steel Rolling Mills reported in (2011) 14 SCC 751, Hon'ble Apex Court held that merely because in some cases, the revenue has not questioned the correctness of an order passed by the Tribunal or the High Court on the same issue, it would not operate as a bar for the revenue to challenge the order in another case. He also placed reliance on the order of the Apex Court in Special Leave to Appeal C.A. No.1069/2013 passed on 03.07.2013. 7. On due consideration of the facts and circumstances of the case and the law lai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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