MCDONALDS INDIA PVT LTD Vs. COMMISSIONER CENTRAL EXCISE

JUDGEMENT

(1.) 1. In this application under Section 96C of the Finance Act, 1994 (hereinafter referred to as the Finance Act), the applicant seeks an advance ruling from this Authority on the question :

(2.) Mr. Sridharan, learned Counsel, appearing for the applicant takes notice and requests for waiver of issuing of written notice to the applicant. He proposes to argue the point in regard to the maintainability of the application.

(3.) TO appreciate the question of maintainability of the application on the first ground, it will be useful to refer to certain provisions of the Finance Act. Section 96D which deals with the procedure on receipt of application, inter alia, provides :