2015 (8) TMI 1175

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....r the Petitioner. Shri A.S. Rao with S.D. Bhosale, Advocates, for the Respondent. ORDER This Writ Petition under Article 226 of the Constitution of India is directed against the recovery notice which has been issued by the Range Superintendent to the petitioner. The recovery notice demands from the petitioner outstanding duty amount of Rs. 44,95,238/- with interest and penalty. This arise....

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.... based on a Rule which was later on removed from the statute book and without any saving clause. Even the substantive provision enabling making of a Rule was deleted from the statue book. Thus, the show cause notice was ex facie without jurisdiction and the order in pursuance thereof is null and void-ab-initio. Therefore, this demand notice should be set aside. 4. Further, prior thereto th....