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2022 (3) TMI 320 - JAMMU AND KASHMIR AND LADAKH HIGH COURTArea based exemption - seeking directions to adjudicate the applications filed by it for fixing special rate of valued addition in terms of notification dated 14.11.2002 as amended vide notifications dated 27.03.2008 and 10.06.2008 - units located in specified areas from the duty equivalent to the amounts of duty paid by the manufacturer - HELD THAT:- The court in allowing the writ petition held that the ground for rejecting such application for the reason it was not submitted within 30th September of the given financial year would perhaps be not available to the respondent authorities for rejecting the applications. This petition is disposed off with the direction to the respondent No.2, Commissioner Central Excise & Goods and Services Tax Commissionerate, Jammu to consider the above applications of the petitioner for fixation of a special rate in terms of the notifications referred to above in accordance with law most expeditiously without insisting for the time of filing of the applications in the light of the judgment of the Guahati High Court if possible within a period of one month from the date a copy of this order is produced before him.
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