(1.) With the consent of the counsel of both the sides, the petition has been taken up for final hearing. RULE. Learned Counsel appearing for Respondents are directed to waive service of rule.
(2.) The Petitioner, the Limited Company, having its unit at survey No. 254 paiki, Kidana Bharapar Road, Village Bharapar, Taluka Gandhidham, District Kutch, is engaged in the business of manufacturing steel bars and other related products. The goods manufactured by the Petitioner -company fall in Chapter 72 of the First Schedule to the Central Excise Tariff Act, 1985 (the Tariff Act).
(3.) By this petition, the Petitioner originally challenged Notification No. 16/2008-C.E., dated 27-3-2008 (Annexure-E). Subsequently vide amendment permitted on 10-7-2008 the Petitioner has also challenged Notification No. 33/2008 dated 10-6-2008. In other words, the Petitioner has sought relief by way of a declaration that the Petitioner is entitled to the exemption from duty of excise on the goods cleared by the Petitioner as provided in Notification No. 39/2001-C.E. dated 31-7-2001 (the Original Notification) and amendments thereto for a period of five years from the date of commencement of commercial production.