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TMI Blog2015 (1) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... sale, for the Respondent. ORDER By this Writ Petition under Article 226 of the Constitution of India, the petitioners are seeking the following relief :- "that this Court be pleased to issue a Writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India, ordering and directing the Respondents to (i) forthwith permit th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alia, at Hadapsar Industrial Estate, Saswad Pune Road, Saswad, District Pune and at Nashik namely Eklahare Road, Deolali and Panchak, Nashik. 3. These factories are registered under Section 6 of the Central Excise Act and Rule 9 of the Rules. The registration numbers are also set out at para-6. The petitioners have pointed out that they have approached the authorities for the purposes of tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory of the petitioner. This fact was brought to the notice of the petitioners by the official of the department namely Superintendent of Central Excise, Jejuri Range, who has jurisdiction over the Saswad factory. It is in these circumstances, that the petitioners addressed a letter dated 26th April, 2013 and what the petitioners have been informed is that there is no provision whereby any such c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake the corrections and by not calling upon the petitioners to pay duty and seek a refund. However, Mr. Bhate states that the Commissioner is of the view that there is no such power vested in him. In the absence of any legal provision, such a request cannot be granted. 5. To our mind, the refusal to correct the assessee's code and to insist on payment of Rs. 18,60,000/- and thereafter seek a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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