1980 (4) TMI 298

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri A.P. Vinod, Counsels, for the Respondent. JUDGMENT The subject matter of the present writ petition is practically the same as was the subject matter of Civil Writ Petition No. 411 of 1977, decided on 8-2-1978 by a Division Bench of this Court and reported as M/s. Modi Rubber Ltd. v. The Board of Central Excise & Customs - 1978 E.L.T. (J 127) ILR (1978) 11 Delhi 352. 2. In the afor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....C.W. 501 of 1978) 1979 E L.T. (J 173). 4. The present case is concerned with a Notification No. 142 of 1978 dated 14-7-1978 which is similar grant of exemption to the one granted by the previous Notification No. 198/76, dated 16-6-1976 which was the subject matter of the petitioners we have referred to above. 5. It having been decided in the above mentioned cases that the exemption....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ones which insisted that the exemption should be passed on to the consumer before they could be availed of by the manufacturer. 7. For reasons given in the Judgments referred to above, we have to hold that the impugned order is not valid and has to be struck down. We accordingly grant the writ quashing the order dated 4-1-1979 which directed the petitioner to prepare a fresh price list or ....