2013 (8) TMI 888

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2. Mr. Jetly waives service. 3. By consent, the petition is taken up for hearing. 4. In this petition under Article 226 of the Constitution of India, the petitioner challenges the order dated 1st May, 2013 (Exhibit N ) withdrawing the exemption under Notification No. 167/71-C.E. dated 11th September, 1971 (Exhibit F ) till completion of investigation. 5. Mr. Dharmadhikari, the learned .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e is placed on decision of the Supreme Court in Centre for Development of Advanced Computing v. Commissioner of Central Excise, Pune, 2002 (141) E.L.T. 6 (S.C.). 7. On a perusal of the above judgment, we find that even in the above case before the Supreme Court which was rendered on 27th February, 2002, the assessee was given a notice by the Authorities while withdrawing the exemption and deman .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X