2009 (8) TMI 246

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..... 5 and 8) (b) to issue any other further writ, order or direction which this Hon'ble Court may deem fit and proper in the circumstances of the case." 2. Writ Petition No. 377 (Tax) of 2000 has been filed inter alia for the following relief: "(a) Issue an writ order or direction in the nature of certiorari to quash the impugned communications/orders dated 27-1-2000, 9-2-2000 and 22-3-2000 (Annexure No. 5) issued by the respondents. (b) to issue writ, order or direction in the nature of mandamus directing/ commanding the respondents not to give effect to the impugned communications/ orders dated 27-1-2000, 9-2-2000 and 22- 3-2000 (Annexure No.5) issued by the respondents. 3. Since the points involved in these two writ petitions are simi....

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....it, was made eligible for payment of credit or duty drawback. In pursuance of the provisions contained in the above-mentioned Circular the petitioner company had applied for fixation of draw back during the financial year 1997-98 and 1998-99. The said application of the petitioner was rejected by over-looking the facts that the company was a declarant unit and was completely exempted from paying central excise duty. 7. The petitioner company represented before the authorities concerned stating therein that the petitioner company being a declarant unit was not registered under the Excise department and unable to claim Modvat Credit Scheme. It was prayed in the said application that neutralisation of the incidence of duties on the export goo....

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.... company under relevant policy of the Government. Hence the present writ petitions have been filed. 10. Sri Navin Sinha, learned senior counsel assisted by Sri Anoop Trivedi, has appeared on behalf of the petitioner in Writ Petition No. 333/2000 and Sri Haider Zaidi, learned counsel has appeared in Writ Petition No. 377/2000 for the petitioner and Sri Shambhu Chopra has appeared on behalf of the respondents. 11. Sri Navin Sinha, learned Senior advocate, has mainly argued that the impugned order has been passed by the respondents without issuing any show cause notice or affording opportunity of hearing to the petitioner. 12. Sri Shambhu Chopra learned Standing counsel appearing on behalf of the respondents has contended that no opportunit....