2020 (12) TMI 909

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....etitioner's unit from 01.05.2017, for a period of 10 years. 2. Learned counsel for the petitioner submitted that notification No. 56/2002-CE dated 14.11.2002 provided for certain concessions to the new industrial units commencing production on or after 14.06.2002. Keeping in view the benefits extended vide aforesaid notification, the petitioner had set up its industrial unit in the then State of Jammu and Kashmir in the year 2007. Subsequent thereto, notification No. 01/2010-CE dated, 06.02.2010, was issued, which provided for exemption of certain goods by the units located in the then State of Jammu and Kashmir to the extent of benefits mentioned therein. The benefits granted under both the notification were overlapping. The notificatio....

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....eserves to be set aside on that ground alone and the matter remitted back to the authority concerned for re-consideration after affording opportunity of hearing to him. 3. As far as alternate remedy is concerned, it was submitted that where principle of natural justice are violated, availability of alternate remedy is no bar to invoke the extra ordinary jurisdiction of this Court. In support of the argument, reliance has been placed upon the judgment of Hon'ble the Supreme Court in (2003) 2 SCC 107, titled as Harbans Lal Sahnia & Anr. vs. Indian Oil Corporation Ltd. & Others. 4. In response, learned counsel for the respondents submitted that there is no error in the order passed by the authority concerned. He further submitted that it....