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TMI Blog2017 (12) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... available with respect to licenses issued under the new policy - whether in case of the petitioner, all the licenses were issued under the new policy or not is a question of fact, which requires examination - matter placed on remand for re-examination - petition allowed by way of remand. - Special Civil Application No. 12871 of 2017 - - - Dated:- 22-11-2017 - MR. AKIL KURESHI AND MR. A.Y. KOGJE, JJ. For The Petitioner : Mr.Deven Parikh, Senior Advocate With Mr Nirav P Shah, Advocate For The Respondent : Mr Devang Vyas, Advocate And Mr Sudhir M Mehta, Advocate ORAL ORDER ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner has challenged an orderinoriginal dated 28.02.2017 passed by the Principal Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004, such amended policy would be applicable only in respect of licenses issued under new Foreign Trade Policy and in case of licenses issued under the previous policies, the same would be governed by the provisions of earlier policies. During the course of the adjudication proceedings, the authority asked the petitioner to produce the licenses and we are informed, to the extent available, such licenses were also produced by the petitioner. 4. Learned counsel Shri Parikh for the petitioner submitted that various show cause notices were issued covering different periods. After long gap of time, Adjudicating Authority demanded the production of licenses without indicating the reason why the same were asked for. In any case, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition contending that in the judgments cited by the counsel for the petitioner, applicability of the circular dated 21.10.2004 was not considered. 6. In facts of the case, we are inclined to remit the matter back to the Adjudicating Authority for fresh consideration. This is so because as per the show cause notices, the petitioner had wrongly availed the CENVAT credit. This provision was made in the earlier Foreign Trade Policy of 200207. However later in the new policy, by virtue of amendment in the policy, such benefit was made available again. Circular dated 21.10.2004, of course, provided that such benefit would be available with respect to licenses issued under the new policy. However, whether in case of the petitioner, all the li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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