2016 (12) TMI 1060

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rohit Jain, Adv., Mr. Somnath Shukla, Adv., Mr. Udit Jain, Adv., Mr. Dhruv Bhattacharya, Adv., Mr. K. Ajit Singh, Adv., Mr. Praveen Kumar, AOR, Mr. B. Krishna Prasad, Adv., Mr. V. Lakshmi Kumaran, Adv., Ms. L. Charanya, Adv., Mr. Aditya Bhattacharya, Adv., Mr. Victor Das, Adv., Mr. Anandh K., Adv. and Mr. M.P. Devanath, AOR for the Petitioners. Mr. K. Radhakrishnan, Sr. Adv., Mr. A.K. Panda, Sr.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the Notification No.125/84-CE issued in exercise of power under Rule 8(1) of the Central Excise Rules, 1944 has not been withdrawn and remained in force till 1.4.2003 when the notification was rescinded? (2) Whether the assessee can claim the benefit under the notification though the principal statue got amended singularly on the ground that the notification was not earlier withdrawn or res....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0.07.2003? Apart from the aforesaid questions, Mr. Radhakrishnan, learned senior counsel appearing for the Revenue submits that the fraud has been committed by the assessee and when there is fraud, everything stands vitiated. This aspect has been seriously contested by the learned senior counsel appearing for the appellant. Learned counsel for the parties are at liberty to argue the same when the....