SADBHAV ENGINEERING LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition under Article 226 of the Constitution of India principally challenges the order No.03/2004 dated 12th August 2004 (Annexure "A") made by respondent No.2 and seeks a further direction that respondent No.2 may hear and dispose of appeal filed by the petitioner Company without insisting for pre-deposit of the amount in question.

(2.) Heard Mr.Uday Joshi for M/s Trivedi & Gupta on behalf of petitioner and Mr.Jitendra Malkan for respondents. RULE. Mr.Malkan waives service of Rule.

(3.) The petitioner Company is engaged in business of engineering and construction. On 18th April 2001, M/s Larsen & Toubro Ltd. awarded sub-contract to the petitioner Company for carrying out work of National Highway No.5 between 61 KMs to 98 KMs. It appears that, on 19th December 2000, M/s Larsen & Toubro Ltd. were awarded the main contract of National Highways Authority of India (NHAI) and in pursuance thereto, on 1st March 2001, a notification came to be issued by the Central Government bearing No.17/2001 granting exemption to various products whereunder at Srl.No.217 of the Table, exempted goods specified in List 11 required for road construction were exempted from payment of duty under the Customs Act, 1962 (the Act), subject to conditions mentioned at Srl.No.38.