TMI Blog2024 (5) TMI 1492X X X X Extracts X X X X X X X X Extracts X X X X ..... A Mr. Kausik Dey, Ms. Aishwarya Rajyashree, Mr. Chandra Gupta Kamal ..for the Appellants Mr. Smarajit Roychowdhury, Mr. Tapan Bhanja ..for the Union of India Mr. Shovendu Banerjee, Mr. Soumyajit Mishra ..for the Respondents ORDER 1. We have heard the learned advocates for either of the parties. 2. It cannot be disputed that the issue involved in this appeal which is squarely covered by the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration) Order, 2012 and the notification of the Ministry of Electronics & Information Technology dated 01.07.2021. Reliance has also been placed on the decision of the Division Bench of the Madras High Court reported in (2019) 367 ELT 920 (Madras) and (2021) 377 ELT 721 (Madras). 3. Learned counsel appearing for the respondent placed reliance on the decision of the Division Bench of the High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the order passed in the writ petition is set aside and the writ petition is restored to its file and number of the learned Single Judge of this Court to be heard and decided on merits and in accordance with law." 3. The department is directed to file affidavit-inopposition within a period of three weeks from date; reply, if any, be filed within three weeks thereafter. 4. Let these matters b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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