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TMI Blog2024 (2) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... d there are no reasons to interfere with the said notification. Since the Notification No.40 of 2001 also is identically same, the said notification also is held to be proper, however, it is made clear that the effect of the said notification also would be applicable from the date it was published in the Official Gazette and not from any earlier period of time. In view of the submission made by the learned counsel for the petitioner that under protest, the petitioner had cleared the entire liability, it is made clear that the petitioner can and will be at liberty to avail the appropriate benefits from the Department in terms of the aforesaid two notifications being made applicable from the date on which they were published in the Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not press that relief and he confines the relief so far as the challenge to the Notification No.36 of 2021 dated 03.08.2001 and Notification No.40 of 2001 dated 28.08.2001. 4. Further, in the course of the hearing, the learned counsel for the petitioner submitted that the notification dated 03.08.2001 was subjected to challenge by the petitioner themselves in two Writ Petitions i.e., WP.Nos.19303 and 20536 of 2001. The said two Writ Petitions were finally decided in favour of the petitioner on 21.06.2016 in terms of the decision rendered by the Honourable Supreme Court in the case of Union of India Vs. Param Industries Ltd. 2015 (321) E.L.T. 192 (S.C) Apart from the above decision, the Division Bench took into consideration series of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f it being made applicable from 03.08.2001 instead of 06.08.2001. We are endorseing the same view and we do not find any reasons to interfere with the said notification. However, since we are endorse the view of the Division Bench of this Court in W.P.No.19303 and W.P.No.20536 and 2001, it stands clarified that the effect of the said notification would be only from 06.08.2001 onwards but not from 03.08.2001. 7. Since the Notification No.40 of 2001 also is identically same, the said notification also is held to be proper, however, it is made clear that the effect of the said notification also would be applicable from the date it was published in the Official Gazette and not from any earlier period of time. 8. With the above observation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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