TMI Blog2022 (3) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... specified areas from the duty equivalent to the amounts of duty paid by the manufacturer - HELD THAT:- The court in allowing the writ petition held that the ground for rejecting such application for the reason it was not submitted within 30th September of the given financial year would perhaps be not available to the respondent authorities for rejecting the applications. This petition is disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jagpaul Singh, CGSC. ORDER 01. Counsel for the applicant may make good the deficiencies reported in the application within one week of the resumption of physical hearing. 02. Application No.861/2022 stands disposed of accordingly. 03. After hearing M/s Amrinder Singh along with Priyanka Shingla and J. A. Hamal, learned counsel for the petitioner and Sh. Jagpaul Singh, learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of excise duty but to a maximum limit as mentioned in the table in respect of different goods. The policy, however, permitted the additional fixation of special rate of exemption in certain cases. 05. The petitioner by means of this writ petition is seeking directions to adjudicate the applications filed by it for fixing special rate of valued addition in terms of notification dated 14.11.2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round for rejecting such application for the reason it was not submitted within 30th September of the given financial year would perhaps be not available to the respondent authorities for rejecting the applications. 08. In view of the aforesaid facts and circumstances, we dispose of this petition with the direction to the respondent No.2, Commissioner Central Excise Goods and Services Tax Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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