2006 (3) TMI 172

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....oy, Advocate waives service for the respondents. 3. By consent, rule is heard finally at this stage. 4. The petitioners have approached this Court by means of this writ petition aggrieved by the order dated 30th June 2005 passed by the Joint Secretary, Government of India, Ministry of Finance, New Delhi whereby he disposed of three revision applications. 5. The petitioners rebate claims w....

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....nt writ petition deserves to be allowed on the short ground of non-consideration of the Corrigendum dated 19th November, 2002 clarifying the condition V of the Notification No. 43/2002-Cus., dated 19th April, 2002, despite the specific contention raised in this regard by the petitioner. In the revision application, admittedly, the petitioner raised inter alia the following contentions : (a)&nbs....

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....rigendum which read as below : "G.S.R. 705 (E)":- In condition (v) of opening paragraph of the Notification of the Govt. of India in the erstwhile Ministry of Finance, Dept. of Revenue, No. 43/2002-Cus, Dated 19-4-2002, published in the Gazette of India (Extraordinary), vide G.S.R. No: 292 (E), the words & figure "rule 18 (rebates of duty paid on materials used in the manufacture of resultant p....