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TMI Blog2016 (11) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... d circumstances of the case and having regard to the compass of the matter and with request and consent of learned advocates appearing for the parties, this petition is taken up for final consideration. Therefore, rule, returnable forthwith. Learned advocates for the respective parties waives service of notice of rule. 2. The petitioner has prayed for a direction against respondent Gujarat Industrial Development Corporation to issue a No-objection certificate demanded by it by letter dated 30th October, 2013. 3. The petitioner is an allottee of plot Nos. 122/4 and 122/5 by the Corporation at Vadodara. The No-objection certificate requested from the Corporation is refused on the ground that the Central Excise Department has a claim aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il Application No. 8948 of 2008 [2010 (258) E.L.T. 28 (Guj.)]. In that case, petitioner therein was auction purchaser to whom GIDC declined to issue No-objection certificate on the ground of unpaid dues of the Excise Department. 5.1 The Court observed, The facts are eloquent and need not be repeated. Admittedly, Central Excise Department is not in a position to point out any provision either under the Central Excise Act, 1944 or any rules thereunder which would permit Central Excise authorities to send the communication of the nature of the communication forwarded by Central Excise Department to GIDC. (Para 6) GIDC is a statutory Corporation having been incorporated under the provisions of the St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Department has been demanding its dues from the petitioner. The prayer and the petition deserves to be allowed by issuing necessary directions to the Gujarat Industrial Development Corporation. 6.1 Learned advocate for the petitioner states that necessary application in the prescribed format, if not made, will be made on or before 15th June, 2016 as required by the Corporation. The Corporation shall thereafter process the same in light of the law declared in the present order and issue necessary No-objection certificate. Needless to say that Gujarat Industrial Development Corporation shall be entitled to recover its dues in accordance with law. 7. Petition is allowed. Rule is made absolute. No order as to cost. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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