2025 (2) TMI 1986

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....SHNA S DIXIT AND HON'BLE MR JUSTICE G BASAVARAJA For the Appellant: (By Sri. Ravi Raghavan., Advocate And Miss. Meghana Lal., Advocate). For the Respondents: (By Sri. Aditya Vikram Bhat., AGA For R1; V.C.O Dated 16/11/22 No Notice Is Required To Against R2). ORAL JUDGEMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) This Appeal by the Assessee seeks to call in question the ord....

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....s of the case, Respondent Authority was right in ignoring S. No. 6 of the Schedule Notification while framing the issue to be determined in the advance ruling application, when the said entry reads 'Diesel Captive Generating Sets' and the goods which are to be classified are DG Sets; c)Whether in the facts and circumstances of the case, Respondent Authority was right in holding that the D....

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....this Notification being a piece of delegated legislation, absolutely exempts commodities of the kind namely, diesel captive generation sets from entry tax. Learned AGA appearing for the Revenue resists the Appeal making submission in justification of the impugned advanced ruling and the reasons on which it is apparently constructed. 4. Having heard the learned counsel for the parties and having....

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....f October, 2004, the tax payable by a dealer under the said Act, on the entry of diesel captive generation sets." 6. The reasoning of the Advance Ruling Authority runs counter to the intent & policy content of the Rule Maker as has been expressed in the above Notification. This is a case of misdirection in law attributable to the second Respondent. Therefore, the question of law (b) & (c) are a....