2013 (2) TMI 517

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fication No.108/95-C.E. dated 28.8.1995 - Held that:- The materials sought to be procured by the assessee were not specified under any exemption notification and such materials could not have been procured by following the procedure laid down under the aforesaid Rules. Therefore order is ex facie illegal, its operation has to be stayed lest the respondent should take undue benefit on the strength .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is nobody to oppose the present application despite notice. 3. We have examined the records and heard the learned Addl. Commissioner (AR) who submits that the materials sought to be procured by the assessee were not specified under any exemption notification and hence such materials could not have been procured by following the procedure laid down under the aforesaid Rules. The original authori .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X