2008 (7) TMI 904

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....it under the Scheme and possession of the unit has also been taken over by Bank of Baroda in enforcement of their security. According to the petitioner, respondent No. 3 issued wholly without jurisdiction notice on November 15, 2003 for withdrawal of the benefits under the Scheme for not maintaining the average production as per clause 4(e)(i) of the Scheme that was represented against; but then, respondent No. 2 without any notice and without opportunity of hearing suddenly passed the impugned order dated March 8, 2004 (annexure 6) under clause 9(b) of the Scheme for withdrawal of the benefit of the exemption granted to the petitioner with retrospective effect. The petitioner has further pointed out that the matter was pending before th....

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....nds concluded in view of the notification dated April 11, 2007 whereby the State Government decided to delete the said condition under clause 4(e)(i) of the Incentive Scheme with retrospective effect from March 21, 1987, i.e., the date of commencement of the Scheme; and, therefore, maintenance of average production no longer remained a condition necessary to be fulfilled. It has also been pointed out that in respect of the corresponding demand under the Central Sales Tax Act, 1956 also, the Department has issued circular on October 1, 2007 writing off such demands which were raised because of the alleged violation of the said clause 4(e)(i) of the Scheme. The learned counsel further pointed out that noticing the said notification and circul....