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TMI Blog2008 (7) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... . Rao for Respondent. [Order]. - P.C. : Rule. Hearing Expedited. Issue notice to the Attorney General. 2. So far as question of grant of interim relief is concerned, perusal of prayer clauses of the petition shows that the Petitioner is praying for interim relief in following terms : "(e) that pending the hearing and final disposal of the Writ Petition, this Hon'ble Court be pleased to stay the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Act which is inserted in the statute by the Finance Act, 2008 itself becomes incapable of being implemented. Thus, the net result of grant of interim relief, in terms of which it is sought, is that the statutory enactment itself will become inoperative. 4. The Supreme Court in its judgment in the case of Siliguri Municipality and ors. v. Amalendu Das and ors., AIR 1984 SC 653 has observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cerned, in the petition, we do not find any averment made to show as to what irreparable injury will be caused to the Petitioner, if interim order is not granted. We also do not find any averment made in the petition on the aspect of balance of convenience. Section 3(a) of the Central Excise Act has been enacted by the Parliament to confer power on the Central Government to charge excise duty on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts and circumstances of this case and the law laid down by the Supreme Court, which binds us, no interim order can be made in favour of the Petitioner. In our opinion, interest of justice will be sub-served by directing that any recovery of tax that may be made by the Respondents from the Petitioner under Section 3(a) of the Central Excise Act, the validity of which is challenged in the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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