2014 (8) TMI 439

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..... eet Singh, Keshari Nath Tripathi For the Respondent : A. S. G. I.,Siddarth Shukla ORDER We have heard Sri Bharatji Agarwal, the learned Senior Counsel assisted by Sri Sushil Kumar Srivastava, Sri B.P.Singh Dhakray and Sri Shakti Singh Dhakray for the petitioners and Sri Siddharth Shukla, the learned counsel for the respondent. The petitioners are footwear manufacturers and were availing indust .....

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..... ion is taken therein. (2) Based on the circular, the petitioners have received notices asking certain information and further intimating the petitioners that they are not eligible for all industry rate of drawback. The petitioners have filed the present writ petition contending that the Additional Commissioner Central Excise, Kanpur has no authority of law to issue such modus operandi circular a .....

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..... ioners have asked for clarification from the Board to remove the doubts in the matter and to stop the effect of the modus operandi circular No.1 of 2013 as well as to protect the interest on footwear export industries. (3) The counter affidavit reveals that the petitioners' representation are pending consideration. The respondents have also contended that the modus operandi circular is only a .....

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