2012 (11) TMI 821

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.... The duty and penalty requires to be dispensed with to the extent of Rs. 2,26,78,784/- each. The said duty stands confirmed against the appellant who is located in the Paonta Sahib, Himachal Pradesh, being job worker for M/s. Khaitan Electrical Ltd., who were manufacturers of electrical fans. The main inputs as also machines for doing job work were being supplied by M/s. Khaitan Electrical Lt....

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....thorities who confirmed the demand. At this interim stage, we find that the stay petition can be disposed of as the issue involved of applicability of notification in question without going the into detailed examination of the other plea as regards manufacture and marketability. Admittedly the appellants' factory is located in Himachal Pradesh, the benefit of notification in question stands denied....

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.... Pradesh which is covered by the notification should not be denied the benefit of notification on the said technical ground. 5. After appreciating the submissions made both sides, we agree with the learned Advocate that the benefit of notification in question which is primarily issued for developing a particular area, is required to be extended to the appellant and the same cannot be denied ....

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....ctory closed, the proprietor is without any job is dependent on his children for day to day requirement. In the circumstances, an affidavit was filed by the appellant on 30-7-2010. The Revenue was directed to verify the present condition of the appellant. The report of the Deputy Commissioner forwarded on 18-3-11 stands placed on record by the learned SDR. As per the report the factory is lying cl....