2013 (2) TMI 30

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he petitioner.   Mr.Shobhit Saharia, Standing Counsel (Central Excise), learned counsel for the respondents.    Hon'ble B.S.Verma, J. (Oral) Heard learned counsel for the parties.   By means of this writ petition, the petitioner has sought a writ to quash the impugned letter dated 12-9-2011 (Annexure-18) and letter dated 29-6-2011 (Annexure-16) issued by the respond....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e by the Central Board of Excise and Customs by Circular No. 960/03/2012-CX dated 17th February, 2012, which has been filed as Annexure-2 to the interim relief application, wherein it has been clarified that when there is a change in the ownership of a Unit already availing of the benefit of an area-based exemption Notification, any change in its ownership would not jeopardize the admissibility of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion No. 50/2003 has also been given to the Assistant Commissioner, Customs, Central Excise & Service Tax Division, Rampur vide Annexure 17 to the writ petition. This copy was received in the Office of the Assistant Commissioner on 18-7-2011. Considering the above facts and circumstances and in view of the Circular No. 960/03/2012-CX dated 17th February, 2012, issued by the Central Board of Exci....