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2024 (10) TMI 1326

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..... sidering the fact that the application made by the petitioner on 18.09.2024, seeking unblocking of the ITC made by order dated 13.09.2024 continues to remain pending with the respondents, it would be in fitness of things that the respondents are directed to decide the pending application in accordance with law within a period of three weeks from the date of this order. Before deciding the said app .....

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..... oner was required to appear along with record on 17.09.2024. On 13.09.2024, the order impugned under Rule 86A of the Rules was passed. 3. Submissions have been made that the order dated 13.09.2024 is in violation of the provisions of the Rule inasmuch as the satisfaction as required has not been indicated in the order impugned. Further submissions have been made that while drawing the Panchnama, t .....

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..... 4, would frustrate the very purpose of Rule 86A, which is in the form of a preventive action. 5. Having considered the submissions made by counsel for the parties and the fact that the application made by the petitioner on 18.09.2024, seeking unblocking of the ITC made by order dated 13.09.2024 continues to remain pending with the respondents, it would be in fitness of things that the respondents .....

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