Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 138 - DELHI HIGH COURTConversion of vehicles into ambulance - Manufacture - writ petition against show cause notice - the petitioner claimed that he was undertaking an activity which was classified as service and, therefore, the entire action including search operations and proceedings thereafter were illegal - Held that:- Following M/S BAFNA HEALTHCARE PVT. LTD. & ORS. VERSUS COMMISSIONER OF CENTRAL EXCISE DELHI IV [2011 (8) TMI 327 - DELHI HIGH COURT] where the similar issue was raised and disposed of, the petitioner should not be permitted and allowed to raise the plea once again - The unit where the petitioner undertakes and carries on business activities was located in Faridabad - The petitioner was also registered with the Commissionerate in Faridabad - The proceedings were pending at Faridabad. - writ petition dismissed.
|