2018 (4) TMI 1408

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....ndent : Mr.K.Ravi Senior Panel Counsel ORDER Heard Mr. S. Murugappan, learned counsel for the petitioner and Mr. K. Ravi, learned Senior Standing Counsel for the revenue. With the consent on either side, the writ petition is taken up for disposal. 2. The petitioner has challenged an order passed by the respondent being Order-in-Original No. 04/2012-ST dated 26. 07. 2012, by which, the res....

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....als) was fully justified by stating that he had no power to condone the delay. The petitioner filed appeal before the Hon'ble Division Bench in CMA. No. 103 of 2015. Before the Hon'ble Division Bench, the petitioner submitted that the petitioner is entitled to the benefit of exemption notification bearing No. 6/2005-S. T. dated 01. 03. 2005 as amended by notification No. 8/2008-S. T. dated....

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.... maintain the second round of litigation by challenging the impugned order-in-original. 5. I am unable to countenance the stand for the reason that the Commissioner (Appeals) as well as the CESTAT did not decide on the merits of the issue. The Hon'ble Division Bench thought fit to grant liberty to the petitioner to assail the correctness of the show cause notice. The Division Bench has reco....

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.... of the considered view that the respondent should take a decision as regards the applicability of the exemption notification to the case of the petitioner. 6. The learned counsel for the petitioner would point out that the respondent themselves have admitted that the turnover is Rs. 9,98,817/- and if that is so, the benefit of the exemption notification would automatically stand attracted. ....