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TMI Blog2018 (4) TMI 1408X X X X Extracts X X X X X X X X Extracts X X X X ..... so as to enable the petitioner to go before the respondent and place the exemption notification for their consideration so that the respondent can pass reverse orders - petition disposed off. - W.P.No. 2 of 2018 And W.M.P.No. 2 of 2018 - - - Dated:- 17-1-2018 - MR. T. S. SIVAGNANAM, J. For The Petitioner : Mr.S.Murugappan For The Respondent : Mr.K.Ravi Senior Panel Counsel ORDER Heard Mr. S. Murugappan, learned counsel for the petitioner and Mr. K. Ravi, learned Senior Standing Counsel for the revenue. With the consent on either side, the writ petition is taken up for disposal. 2. The petitioner has challenged an order passed by the respondent being Order-in-Original No. 04/2012-ST dated 26. 07. 2012, by which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;ble Division Bench was prima facie satisfied with the submission made on behalf of the petitioner, permitted the petitioner to withdraw the appeal with liberty to them to assail the correctness of the show cause notice, if he is otherwise entitled to in law. By way of this writ petition, the petitioner has challenged the order-in-original as the show cause notice has culminated in such a manner. 4. The learned counsel for the revenue contended that by applying Doctrine of Merger, the petitioner cannot maintain the second round of litigation by challenging the impugned order-in-original. 5. I am unable to countenance the stand for the reason that the Commissioner (Appeals) as well as the CESTAT did not decide on the merits of the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to enable the petitioner to go before the respondent and place the exemption notification for their consideration sot hat the respondent can pass reverse orders. Accordingly, the writ petition stands disposed of by directing the petitioner to treat the impugned order-in-original dated 26. 07. 2012 as show cause notice and submit their reply within a period of fifteen days from the date of receipt of a copy of this order. On receipt of the reply, the respondent shall afford an opportunity of personal hearing, consider as to the applicability of the exemption notification whether the petitioner has complied with the condition contained therein and pass fresh orders on merits and in accordance with law. No costs. Consequently, connected Mis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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