2002 (8) TMI 126

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.... from the order passed by the learned Single Judge in two interlocutory applications, in the pending writ petitions. The matter is to be decided not only in the context of the Customs exemption, but also with regard to the provisions contained in Sick Industrial Companies (Special Provisions) Act, 1985. 2.We have heard Mr. R. Sudhakar, learned counsel appearing for the appellant and Mr. V. T. Gop....

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....on having been given under Section 47 of Customs Act, 1962, the issuing of a show cause notice under Section 28 of the Act, was maintainable in law; and; (iii) If the notices under Section 28 are valid, whether the two show cause notices both dated 2-9-87 are hit by the limitation of time provided under Section 28. only the issue relating to the construction of the order of the Assessing Authori....

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....f the company, makes its adjudication in the pending proceedings. In view of the dicta laid down by the Supreme Court in Maharashtra Tubes Limited v. State Industrial and Investment Corporation of Maharashtra Ltd. and Another (1993 2 S.C.C. 144), as also Tata Davy Ltd. v. State of Orissa and Others [1997 (94) E.L.T. 477 (S.C.) = (1997 6 SCC 669)], the second respondent has to wait till the BIFR ma....