SIMPLEX INFRASTRUCTURE LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) CM No. 21297/2010 (exemption):

(2.) Mr. J.K. Mittal, learned counsel for the petitioner has raised the following contentions:-

(3.) Mr. J.K. Mittal, learned counsel for the petitioner in support of his submission has drawn inspiration from a Division Bench decision of this Court in Poona Bottling Co. Ltd. and Another v. Union of India and Ors., 1981 8 ELT 389.