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The High Court of Madhya Pradesh at Indore heard a petition under Article 226/227 seeking reliefs related to excise duty exemption. The petitioner, a limited company, had issues with the assessment and grant of certificates by the authorities. The court directed the respondent to consider the pending requests for exemption certificates within four months. The petitioner was given the liberty to challenge the decision if unfavorable. The appeal and original matter were to be kept pending until the decision on the exemption certificates. No costs were awarded, and any security amount was to be refunded to the petitioner.
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