2013 (8) TMI 888

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....Jetly with J.B. Mishra, for the Respondent. ORDER Rule, returnable forthwith. 2. Mr. Jetly waives service. 3. By consent, the petition is taken up for hearing. 4. In this petition under Article 226 of the Constitution of India, the petitioner challenges the order dated 1st May, 2013 (Exhibit "N") withdrawing the exemption under Notification No. 167/71-C.E. dated 11th ....

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....riments or research. It is submitted that the petitioner has not satisfied above criteria. In support, reliance is placed on decision of the Supreme Court in Centre for Development of Advanced Computing v. Commissioner of Central Excise, Pune, 2002 (141) E.L.T. 6 (S.C.). 7. On a perusal of the above judgment, we find that even in the above case before the Supreme Court which was rendered o....