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2021 (6) TMI 153

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..... ondent no.2) shall dispose of the application submitted by the petitioner, received in the office of the Commissioner on 05.03.2021, for fixation of special rate within a period of 4(four) weeks from the date of receipt of the certified copy of the order. It is provided that till such decision is taken, no coercive measure be taken against the petitioner pursuant to the demand notice dated 28.12.2 .....

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..... funded to the petitioner, interest at the appropriate rate and penalty as per the section 11A of the Central Excise Act, 1944 read with relevant rules. The petitioner has further prayed for restraining the respondents from taking any steps/ action pursuant to the said two notices and surety bond furnished by them and for a further direction not to initiate any recovery proceeding till the applicat .....

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..... the writ petitions were disposed of. 4. The learned Senior counsel for the petitioner has submitted that in the present case in hand, the petitioners seek to pursue their challenge against their demand for interest and penalty in the present writ petition and he prayed for a notice in this writ petition and insofar as the demanded sum is concerned, he prays for a similar order with the effect .....

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..... f the writ petition be provided within 2(two) days. 8. Pending further order, the Court is inclined to follow the two orders dated 24.03.2021 passed by this Court in WP(C) 1644/2021 and WP(C) 2089/2021 and as an adinterim measure it is provided that the Commissioner of CGST, Guwahati (respondent no.2) shall dispose of the application submitted by the petitioner, received in the office of the Co .....

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