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2014 (6) TMI 426

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..... ected to submit their objections/reply within a period of two weeks from the date of receipt of a copy of this order and the respondent/first respondent (as the case may be), is directed to consider the objections/reply submitted by the petitioners and proceed with the matters and pass final orders, within a period of six (6) weeks, from the date of receipt of objections from the petitioners. - W.P(MD)No.285 of 2011 W.P(MD)Nos.286 to 287 of 2011 and M.P(MD)Nos.1,1 & 1 of 2011 AND W.P(MD)No.5810 of 2011 and M.P(MD)No.1 of 2011 AND W.P(MD)No.6449 of 2011 and M.P(MD)Nos.1 and 2 of 2011 AND W.P(MD)No.9716 of 2012 and M.P(MD)No.1 of 2012 W.P(M - - - Dated:- 2-6-2014 - R. Mahadevan,JJ. For the Petitioner : Mr. P. Radhakrishnan For .....

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..... ent to decide the issue in the light of the circular No.123/5/2010-TRU dated 24.05.2010 issued by the Central Board of Excise and Customs. 5. W.P(MD)No.6449 of 2011 has been filed seeking a writ of Certiorarified Mandamus to call for the records of the first respondent in C.No.V/15/54/2011- ST.Adj, NSC No.15/2011-ST and quash the proceedings dated 21.04.2011 issued therein and further direct the first respondent to decide the issue in the light of the circular No.123/5/2010-TRU dated 24.05.2010 issued by the Central Board of Excise and Customs. 6. W.P(MD)No.9716 of 2012 has been filed seeking a writ of Certiorarified Mandamus to call for the records of the first respondent in C.No.V/15/93/2011- ST.Adjn, SCN No.41/2011 and quash the .....

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..... e considered as per Circular. 3. The learned counsel for the respondents pointing out the Circular submitted that even these cases may be decided based on the clarifications contained in the circular and the Department will comply with the Circular and proceed further in the matter. Hence, the summons need not be quashed. 4. In view of the said submission made by the learned counsel for the respondents and having regard to the clarifications issued by way of said Circular dated 24.05.2010, the apprehension raised by the petitioners cannot be sustained and while deciding the issue, the first respondent shall bear in mind the clarifications issued in Circular No.123/5/2010 dated 24.05.2010 and proceed further in the matter. The petition .....

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