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    <title>2022 (3) TMI 320 - JAMMU AND KASHMIR AND LADAKH HIGH COURT</title>
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    <description>The court interpreted the Industrial Policy on duty exemptions, directing authorities to consider and decide applications for fixing special rates promptly. Rejecting applications based on limitation was deemed improper, following a Gauhati High Court judgment. The petition was disposed with directions for expeditious consideration of the applications by the Commissioner Central Excise &amp;amp; Goods and Services Tax Commissionerate, Jammu, emphasizing adherence to the law and the Gauhati High Court&#039;s ruling. Show-cause notices were stayed until the applications were decided, ensuring fair consideration within a set timeframe.</description>
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      <description>The court interpreted the Industrial Policy on duty exemptions, directing authorities to consider and decide applications for fixing special rates promptly. Rejecting applications based on limitation was deemed improper, following a Gauhati High Court judgment. The petition was disposed with directions for expeditious consideration of the applications by the Commissioner Central Excise &amp;amp; Goods and Services Tax Commissionerate, Jammu, emphasizing adherence to the law and the Gauhati High Court&#039;s ruling. Show-cause notices were stayed until the applications were decided, ensuring fair consideration within a set timeframe.</description>
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