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TMI Blog2024 (3) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... dhri for M/s. Agam Legal Associates For the Respondents : Mr. Ramesh Kutty, Senior Standing Counsel ORDER An Order-in-Original dated 30.01.2021 in respect of assessment years 2011-2012 to 2015-2016 is challenged in this writ petition. 2. The petitioner is engaged in the manufacture of power supplies, electronic goods, chargers for mobile phones and the like. The petitioner operates from a Spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances. 3. Learned counsel for the petitioner submits that the same issue arose for consideration in relation to other assessment years. The proceedings relating thereto were decided in favour of the petitioner. Therefore, learned counsel submits that the petitioner has a strong case on merits. Learned counsel further submits that Section 73(4B) of the Finance Act, 1994 requires the Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, he points out that the impugned order was communicated by speed post to the petitioner on 03.02.2021. He also points out that the issue arising in the impugned assessment was decided in favour of the petitioner by the Telangana and Andhra Pradesh High Court in GMR Aerospace Engineering Limited V. Union of India, (2019) 1 ALT 633(DB), and that the Hon'ble Supreme Court declined to interfere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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