2013 (3) TMI 655

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....P.K. Ray, Senior Counsel, for the Respondent. ORDER Heard Mr. R.K. Rath, learned Senior Counsel as well as Mr. D.K. Dey, learned counsel appearing for the petitioner and Mr. P.K. Ray, learned Senior Counsel appearing for the Central Excise, Customs and Service Tax. 2. Challenge in this writ petition has been made to the demand notices dated 15-2-2013 under Annexure-2. Mr. Rath, learn....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on of the petitioner is misplaced and the writ petition is, therefore, premature. 4. Considering the averments made in the writ petition and without going into the merit of the case, we are of the considered view that interest of justice would be best served if Annexure-2 issued by the Department to the petitioner is treated as notice under Section 28(1)(a) and the petitioner is hereby gra....