2016 (6) TMI 1178

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....<br>MADRAS HIGH COURT - HC<br>Dated:- 6-6-2016<br>W.P.No.18834 of 2016 & WMP No.16442 of 2016 - -<br>Central Excise<br>THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM For the Petitioner: Mr.Joseph Prabakar For the Respondent : Mr.V.Sundareswaran - R1 O R D E R Heard Mr.Joseph Prabakar, learned counsel appearing for the petitioner and Mr.V.Sundareswaran, learned counsel accepting notice on behalf of ....

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....passing the order dated 24.03.3014 and the petitioner was carried away by only canvassing the case relating to the inapplicability of the notification, which resulted in an order of rejection of the Refund Application. Further, the learned counsel for the petitioner would fairly state that even before the Appellate Authority the aforesaid point was not specifically raised and certain other grounds....

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....ner need not have any apprehension in this regard. Even at the first instance, in their reply dated 26.11.2013, to the show cause notice dated 10.10.2013, they have set out averments regarding the closure of their manufacturing activities and those averments were referred to by the Original Authority in paragraph No.5 of its order dated 24.3.2014. 6.Therefore, while holding that the Writ Petition....