IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION WRIT WRIT WRIT PETITION NO.767 OF 2009 PETITION NO.767 OF 2009 PETITION NO.767 OF 2009 M/s Almech Enterprises ... Petitioner vs Union of India & 2 ors .. Respondents Mr.Medhavi Baxi with Mr.Rahul Jain i.b Crawford Bayley & Co for Petitioner Mr.P.S.Jetley with Mr.Rohit Pardeshi for Respondents .. CORAM CORAM CORAM : F.I.Rebello and : F.I.Rebello and : F.I.Rebello and J.H.Bhatia, J.H.Bhatia, J.H.Bhatia, JJ JJ JJ DATED: DATED: DATED: 28th April, 2009 28th April, 2009 28th April, 2009 P.C. 1. Rule. Heard forthwith. 2. The petitioner had earlier had applied for cancellation of his registraton on the ground that the activities carried out by them do not amount to manufacture. The tribunal refused cancellation on the ground that it amounts to manufacture. In an appeal preferred the Commissioner (Appeals) upheld the appeal raised by the appellant herein. 3. The appellant thereafter in respect of assessment preferred a second appeal in which the very issue is an issue. The appellants asked for stay. However, stay has been granted subject to the appellant depositing the entire amount of duty. The Commissioner (Appeals) did not grant unconditional stay considering that the petitioner herein had not pleaded financial hardship. An application for modification was moved on the ground that the Commissioner (Appeals) had not taken into consideration the earlier order which had held that the activities did not amount to manufacture and on some other grounds. In this appeal, the appellate authority has held that the activities did not amount to manufacture. Subsequent Appellate Authority at least at interim stage was bound to follow the same till such time as the appeal was finally disposed of. In these circumstances, the impugned order is set aside. There will be stay without deposit. The Commissioner (Appeals) to hear the appeal on merits. Rule made absolute accordingly. No order as to costs. { J.H.Bhatia, J } J.H.Bhatia, J } J.H.Bhatia, J } { F.I.Rebello, J } F.I.Rebello, J } F.I.Rebello, J }