M.Katju, J. - (1.) This writ petition has been filed for a mandamus directing the respondents to give benefit of exemption from Central Excise Duty to the petitioner under notification dated 1-3-1994 and for quashing the impugned order dated 1-10-2003 [2004 (163) E.L.T. 55 (Tri. - Del.)] passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (Annexure 1 to the writ petition) and for declaring that the benefit of Notifications 67/95 and 214/86 would be available to the petitioner.
(2.) In this case on 6-5-2004 the respondents were granted one month time to file counter affidavit but as yet no counter affidavit has been filed. Hence we are treating the allegations in the petition to be correct.
(3.) Before setting out the facts of the case we may briefly refer to the issue involved in the present petition.;