2023 (1) TMI 377

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....ma ORDER: PER UDPR, J. The petitioner seeks writ of mandamus declaring the action of the respondents in levying duty of Rs.48,80,172/- with interest for not filing Tran - 2 forms which in fact the petitioner tried on 16.08.2018, 20.09.2018 and 15.11.2018 but failed and the mistake of the petitioner in filing Tran - 1 form by wrongly stating in the central excise column as 'Yes' instead of 'No' ....

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....itioner would submit that in view of the directions contained therein, the respondent authorities are required to open the Tran - I and Tran - 2 for transactional credit between 01.09.2022 and 31.10.2022 and in view of the covered judgment, necessary directions may be issued to the respondents. A copy of the said judgment is also furnished to the learned Senior Standing Counsel and he has not disp....