1993 (1) TMI 305

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assed by the Asstt. Collector, Central Excise, filed as Ann. 8. 2. The petitioner filed a claim on the ground that the company was entitled to benefit of exemption for each categories (sic) under notification No. 120/75 dtd. 30.4.1975. This claim was turned down on the ground that it was barred by time. 3. Shri Neema, learned Standing Counsel for the Union of India contends that the petitioner o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Supreme Court the impugned order dated 13.1.1988 (Ann.8) is liable to be set aside. It is accordingly set aside. Consequently, the respondent No. 2 is directed to consider the petitioner's claim on merits and decide the same in accordance with law. With this direction the petition stands finally disposed with no order as to costs. The security amount be refunded after verification.
Case l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X