2006 (3) TMI 172

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or the respondents. 3. By consent, rule is heard finally at this stage. 4. The petitioners have approached this Court by means of this writ petition aggrieved by the order dated 30th June 2005 passed by the Joint Secretary, Government of India, Ministry of Finance, New Delhi whereby he disposed of three revision applications. 5. The petitioners rebate claims were rejected by the Deputy Commissi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed on the short ground of non-consideration of the Corrigendum dated 19th November, 2002 clarifying the condition V of the Notification No. 43/2002-Cus., dated 19th April, 2002, despite the specific contention raised in this regard by the petitioner. In the revision application, admittedly, the petitioner raised inter alia the following contentions : (a) That the appellants had submitted that Not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... India in the erstwhile Ministry of Finance, Dept. of Revenue, No. 43/2002-Cus, Dated 19-4-2002, published in the Gazette of India (Extraordinary), vide G.S.R. No: 292 (E), the words & figure "rule 18 (rebates of duty paid on materials used in the manufacture of resultant product." 7. Upon perusal of the impugned order, we find no discussion and consideration of the Corrigendum dated 29th November .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X