TMI Blog2009 (10) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... re orders are bad - provisional release of the goods and truck are wholly arbitrary and highly excessive – goods be provisionally released. - 1992 of 2009 - - - Dated:- 30-10-2009 - Prakash Krishna and Subhash Chandra Nigam, JJ. REPRESENTED BY: Shri M.B. Mathur, for the Petitioner. S/Shri S.P. Kesarwani (Csc-It), ASGI, Syed Zafar Moonis, for the Respondent. [Order].- The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,000/- and Rs. 1,12,500/- for provisional release of the trucks. Similarly, the Department has sought for two bonds for Rs. 5,40,000/-and Rs. 4,50,000/- and two FDRs for Rs. 1,35,000/- and Rs. 1,12,500/- for the provisional release of the goods Challenging these orders, the writ petition has been filed. 3. When the matter was taken up earlier, it was contended by the petitioner that no excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of the Notification - General Exemption No. 42 clause 2(b) thereof which provides where an option has been exercised in writing on or before 30th day of November, 2003, exemption shall be granted on the condition specified therein. A bare perusal of the impugned order would show that the authority concerned has failed to address the said issue, may be, it was not brought to its notice. As an i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said order would show that the authority concerned has noted the facts of the case. It is interesting to note that that the authority concerned has noticed that M/s. Podar Alloys Pvt. Ltd. situate in Kotdwar and availing area based exemption under notification No. 50/2003-C.E., dated 10-6-2003. It has not been found that the case of the petitioner that its unit is exempted from payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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