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TMI Blog2023 (10) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... he notification dated 25-7-2007, with reference to the subsequent scheme dated 5-10-2017? HELD THAT:- A reading of the communication dated 22-2-2023 makes it discernible that a decision had been taken that even in respect of those units who had paid their tax dues pursuant to the earlier exemption notification dated 25-7-2007 by utilizing the Cenvat credit, but the stage to pay the further taxes by means of cash was yet to come, would be considered by the authorities to be units who have availed the benefits under the earlier exemption notification dated 25-7-2007 - As the decision contained in the communication dated 22-2-2023 answers the issue that was before the Court that such units should also be considered to be units who have ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... W.P. (C) No. 444/2022, W.P. (C) No. 777/2022, W.P. (C) No. 946/2022, W.P. (C) No. 1265/2022, W.P. (C) No. 1280/2022, W.P. (C) No. 1530/2022, W.P. (C) No. 1865/2022, Ms. Nita Hawelia and Ms. Medha Lila Gope, Learned Counsel for the petitioners in W.P. (C) No. 5675/2022, W.P. (C) No. 890/2021, W.P. (C) No. 4140/2022, W.P. (C) No. 4193/2022, Mr. S Sharma, Learned Counsel for the petitioners in W.P. (C) No. 605/2022, W.P. (C) No. 1486/2022, W.P. (C) No. 1537/2022, W.P. (C) No. 7601/2022, W.P. (C) No. 7602/2022, W.P. (C) No. 7603/2022, W.P. (C) No. 7604/2022, W.P. (C) No. 7629/2022, W.P. (C) No. 7630/2022, Mr. D. Saraf, Learned Counsel for the petitioners in W.P. (C) No. 1572/2022, W.P. (C) No. 1899/2022, W.P. (C) No. 3004/2022, W.P. (C) No. 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to the benefits under the budgetary scheme dated 5-10-2017. 3. A communication dated 22-2-2023 from the Government of India, Ministry of Commerce and Industry, Department for Promotion of Industry and Internal Trade made by the Director and addressed to the Commissioner, CBIC, D/o Revenue, Ministry of Finance, North Block, New Delhi is placed on record before the Court. 4. A reading of the said communication dated 22-2-2023 makes it discernible that a decision had been taken that even in respect of those units who had paid their tax dues pursuant to the earlier exemption notification dated 25-7-2007 by utilizing the Cenvat credit, but the stage to pay the further taxes by means of cash was yet to come, would be considered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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