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SATYAPAL SHIVKUMAR Versus COMMISSIONER OF CENTRAL EXCISE, SHILLONG

2015 (10) TMI 708 - TRIPURA HIGH COURT

Validity of stay order - Held that:- In the impugned order - had raised three issues and we had expected that the Revenue in its reply will deal with the three issues which were raised in the Court. We are sorry to say that not one of the issues has .....

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- CESTAT KOLKATA]. - Petition had shown similar decision decision wherein stay has been granted. - Stay confirmed. - C.M. Appl. Nos. 538-540 of 2014 in C.E. Ref. Nos. 1-3 of 2014 - Dated:- 3-3-2015 - Deepak Gupta and S.C. Das, JJ. Dr. A.K. Saraf, Sr .....

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Standing Counsel for the Excise Department waives service of notice on behalf of respondent, no formal notice need be issued. Basically three issues arise in this petition. According to the petitioners, the exemption granted to them in terms of the .....

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y Dr. Saraf, learned Senior Counsel is that in earlier proceedings, the Revenue itself has denied the benefit of exemption to the petitioner on the ground that the exempted amount has not been invested in terms of the notification of 2004. He, theref .....

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itioner was not entitled to exemption, but now according to the Revenue, the petitioner is entitled to 100% exemption and therefore, covered by the proviso to notification of 17-10-2002. Lastly, it is submitted by Dr. Saraf, learned Senior Counsel th .....

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view that to be covered under the proviso of the notification dated 17-10-2002, the product or unit as a matter of policy should be generally exempt from tax. The conditional exemption granted to the petitioner has been denied to the petitioner becau .....

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total exemption. Hence, a prima facie case has been made out for grant of stay. The order dated 11-9-2014 for pre-deposit of 10% is accordingly, stayed. List on 11th February, 2015. 2. We may point out that the Court is aware that in this refer .....

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cted that the Revenue in its reply will deal with the three issues which were raised in the Court. We are sorry to say that not one of the issues has been even remotely answered in the reply. Most importantly, there is no reply to the third issue rai .....

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