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TMI Blog2021 (4) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner : Mr.J.Shakarraman for Mr.S.P.Maharajan For the Respondents : Mrs.S.Ragaventhre ORDER Heard the learned counsel on either side. This Court also had the benefit of assistance from Thiru.K.Sivakumar, Commissioner of CGST and Central Excise, Madurai. 2.The petitioner is a manufacturer of Granulated Activated Carbon(GAC). The petitioner is a 100% Export Oriented Unit. The petitioner w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s writ petition has been filed. 3.The respondents have filed a detailed counter affidavit. The learned Standing Counsel took me through the contents of the same. She strongly emphasized that since the order impugned in the writ petition is appealable, the present writ petition ought to be dismissed as not maintainable. 4.The learned counsel for the petitioner submitted that the petitioner proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut Development Board. The said Board had issued a letter dated 06.09.2006, in which, input output ratio has been laid down. The said Board is obviously an expert body. Therefore, the respondents cannot be faulted for applying the norms laid down by them. 6.While the respondents cannot be accused of any arbitrariness, the question is whether they are justified in applying the norms laid down by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wastage, when there is no allegation of diversion made against the assessee. 8.In the case on hand, there is no allegation against the petitioner that they had indulged in clandestine removal. 9.Therefore, I am of the view that the order impugned in the writ petition which rests on formula given by the Coconut Development Board, cannot be sustained. In this view of the matter, the order impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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