MARCK PARENTERALS INDIA LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) SINCE common issue is involved in both the petitions and since both the petitions were heard together, the same are being disposed of by this common judgment and order.

(2.) IN Special Civil Application No. 1608 of 2002, the petitioner, namely, M/s. Marck Parenterals India Limited has challenged the Circular No. 334/1/2001-TRU dated 28. 02. 2001 issued by the Joint Secretary, Department of Revenue, Ministry of Finance and also the show-cause notice issued on 28. 08. 2001 based on Circular dated 28. 02. 2001.

(3.) SIMILARLY, in Special Civil Application No. 2670 of 2004, this very Circular and also the show-cause notice dated 23. 01. 2004 issued by the Additional Director General, DGCEI, Ahmedabad, were challenged.