2022 (5) TMI 1248

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....f Holder for the State Counsel for respondent No. 5 : Mr. Vipul Sharma, learned counsel JUDGMENT: (per the Acting Chief Justice Shri Sanjaya Kumar Mishra) Heard the learned counsel for the parties. 2) In this writ petition, the present petitioner has prayed for the following reliefs : - i) Issue a writ, order or direction in the nature of mandamus to read down the constitutional validity of Area Based exemption vide notification No. 50/2003 CE dated 10.06.2003 (as amended); i.e. to confer the benefit of Central Excise exemption to the industrial unit of the petitioner, established in spot zoned industrial area, i.e., khasra no. 294, Village Bhamrola, Tehsil Kichha, District Udham Singh Nagar; in line with the fiscal inc....

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....establish the new unit; iii) Issue a writ, order or direction in the nature of certiorari, quashing the order-in-original no. V(15)/Adj/M-IV/Sai Auto / RPM / 2011 /14/320 dated 08.02.2022, passed by the Additional Commissioner, CGST, Dehradun (respondent No. 5) (Annexure No. 1); and to hold that this adjudication order, is non-est in law; and / or in the alternative, to direct the learned Commissioner of Appeals, CGST, Dehradun, to keep the hearings of the aforesaid appeals (along with disposal of the waiver of pre-deposit i.e. stay application) in abeyance till decision of the Division Bench of this Hon'ble High Court in the present writ petition, on the peculiar facts and circumstances of the matter in dispute. iv) Allow....

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....y the Secretary, Industrial Department, dated 29.06.2004 and 20.09.2004, recommending the inclusion of the petitioner's khasra numbers. But, thereafter, there was a high-level meeting, which went into the issue. There were number of requests for inclusion. The matter had to be streamlined. There is a case for Mr. Shobhit Saharia that the effect of granting an exemption is that it deprives the Government of its revenue to the extent of the concession granted. It is pointed out that, in the said meeting, certain decisions were taken. We may refer to the same, which were made available to this Court as ordered by this Court. ***** 6) Then the Division Bench went on to decide the question. In paragraph 37 of the aforementioned judgm....