2007 (2) TMI 593

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....led O.P. No. 397 of 2003 before the Special Tribunal praying to call for the records from the file of the respondent relating to notice in TNGST 3620983/2002-2003 dated March 28, 2003 and set aside the same as illegal. That original petition stands numbered as this writ petition on being transferred to the file of this court. Heard the learned counsel on either side and perused the materials av....

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....lector of Central Excise and Customs, Surat AIR 1970 SC 755; and Commercial Taxes Officer, Jodhpur v. Vishnu Metals [2006] 148 STC 634. A Division Bench of this court also considered a similar issue in the case of Union of India v. Chemfab Alkalis Limited [2003] 129 STC 427 in which case incidentally I spoke for the Bench holding in favour of the assessee.   When the issue is admittedly co....