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of <h1>Court Orders Timely Review of Exemption Request</h1> The court directed the Member (Central Excise) to consider the petitioner's representation and the Chief Commissioner's letter clarifying exemption ... Applicability/non-applicability of exemption in terms of Sr.No.195 of Notification No.12/2012-CE, dated 17.3.2012 - Held that:- Without expressing any opinion on the merits of the issue involved, the second respondent is directed to consider the representation of the petitioner dated 26.07.2012, and pass appropriate orders on merits and in accordance with law, within a period of two months - Petition disposed of. Issues:Prayer for a Writ of Mandamus to direct the Member (Central Excise) to pass orders on the representation of the Petitioner dated 26.7.2012 and the letter sent by the Chief Commissioner of Central Excise, Coimbatore, dated 25.7.2012 clarifying the applicability/non-applicability of exemption in terms of Sr.No.195 of Notification No.12/2012-CE for anode slime arising during the course of manufacture of articles falling under Ch.74 within a specified time frame.Analysis:1. The petitioner filed a Writ Petition seeking a Writ of Mandamus to direct the Member (Central Excise) to pass orders on their representation and a letter from the Chief Commissioner clarifying exemption applicability. Both parties consented to final disposal of the petition.2. The petitioner's counsel requested the disposal of the representation within a fixed time frame. The court, acknowledging the limited scope of the prayer, directed the second respondent to consider the representation, pass appropriate orders on merits and in accordance with the law within two months from the date of receipt of the court's order, providing the petitioner with an opportunity to be heard.3. The court emphasized that if the petitioner fails to appear for a personal hearing on a specified date, orders may be passed based on available records after noting the absence of the party/parties. The Writ Petition was disposed of with the direction for the second respondent to act within the stipulated time frame, without imposing any costs on either party.
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