2009 (9) TMI 148

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....C. Sinha, R.N. Pandey, A.S.G.I. and Subodh Kumar, for the Respondent. [Order]. - The petitioners have challenged the Notification No. 2/2005-C.E. (N.T.), dated 7th January 2005 and Notification No. 4/2005 Central Excise (N.T.) dated 23rd February 2005 on the ground that in the neighbouring States Uttranchal, Himanchal Pradesh and part of Rajasthan, exemption has been granted to the manufacturer....