TMI Blog2015 (10) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... even remotely answered in the reply. Most importantly, there is no reply to the third issue raised by us that in an identical situation the same two members of the CESTAT had granted stay order without any conditional deposit [2013 (10) TMI 1141 - CESTAT KOLKATA]. - Petition had shown similar decision decision wherein stay has been granted. - Stay confirmed. - C.M. Appl. Nos. 538-540 of 2014 in C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product is not generally exempt from payment of Excise. The second issue raised by Dr. Saraf, learned Senior Counsel is that in earlier proceedings, the Revenue itself has denied the benefit of exemption to the petitioner on the ground that the exempted amount has not been invested in terms of the notification of 2004. He, therefore, submits that this itself makes it clear that according to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of policy should be generally exempt from tax. The conditional exemption granted to the petitioner has been denied to the petitioner because of the fact that according to the Revenue, the petitioner has not invested the benefits in social benefits schemes as per the notification. Therefore, this is not a total exemption at all. As such, we are prima facie of the view that this is not a total exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... embers of the CESTAT had granted stay order without any conditional deposit on 26-7-2013 in Appeal No. E/690/2011. 3. According to Mr. Dutta that they could not trace out the file on that issue. 4. In the order the date is wrongly mentioned as 26-7-2003 but the order is of 26-7-2013. 5. Equality is one of the golden rules which is part of a judicial proceedings. All proceedings must be tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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