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TMI Blog2015 (10) TMI 2088X X X X Extracts X X X X X X X X Extracts X X X X ..... re as only SCN issued - Held That:- Adjudicating authority ought to apply notification in light of Office Memorandum dated 31 May 2013 - Affidavit-in-reply to be filed on behalf of Respondent within 2 months - Liberty given to Petitioner to move the Court as and when necessary - Decided in favour of assessee. - Writ Petition No.12186 of 2013 - - - Dated:- 14-2-2014 - Mohit S. Shah, C.J. and M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 2009. 2. The leaned counsel for the Respondents states that all that has been done by the Revenue is to issue a show cause notice to the Petitioner dated 3 October 2013. Therefore, the petition is premature. 3. The learned counsel for the Petitioner submits that the Government of India in the Ministry of Finance (Department of Revenue), Tax Research Unit has issued an Office Memorandum d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y as section 8 of CTA, 1975 deals with the emergency power of Central Government to increase or levy export duty and is independent of Section 8B and section 8C of CTA, 1975. Subsequently, the present notification exempts safeguard duty levied under section 8B. However, when read with FTP, it appears that the intention is to exempt safeguard duty irrespective of whether it is levied under section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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