TMI Blog2002 (8) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... nterlocutory applications, in the pending writ petitions. The matter is to be decided not only in the context of the Customs exemption, but also with regard to the provisions contained in Sick Industrial Companies (Special Provisions) Act, 1985. 2.We have heard Mr. R. Sudhakar, learned counsel appearing for the appellant and Mr. V. T. Gopalan, learned Additional Solicitor General of India appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 962, the issuing of a show cause notice under Section 28 of the Act, was maintainable in law; and; (iii) If the notices under Section 28 are valid, whether the two show cause notices both dated 2-9-87 are hit by the limitation of time provided under Section 28. only the issue relating to the construction of the order of the Assessing Authority, as the same is provisional or final, has to be de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings. In view of the dicta laid down by the Supreme Court in Maharashtra Tubes Limited v. State Industrial and Investment Corporation of Maharashtra Ltd. and Another (1993 2 S.C.C. 144), as also Tata Davy Ltd. v. State of Orissa and Others [1997 (94) E.L.T. 477 (S.C.) = (1997 6 SCC 669)], the second respondent has to wait till the BIFR makes its adjudication on the pending proceedings relat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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