205 dated 16.10.1980 issued under Section 25 of the Customs Act, the exemption granted earlier came to be withdrawn.
22 of 2007.
A procedure was also prescribed under the said numberification for availing the benefit of exemption.
PW C 749 of 2010.
The exemption was to be effective till 31.03.1981.
The Single Judge of the Gauhati High Court vide judgment and order dated 10.12.2010 found numbersubstance in the petition and as such dismissed the petition.
Vide the judgment and order dated 20.04.2016, the Appellate Bench of the High Court allowed the appeal set aside the judgment and order passed by the Single Judge dated 10.12.2010 and quashed Notification No.
21 of 2007 CE dated 25.04.2007, the earlier numberifications issued by it were amended.
Annexure I thereto provides the list of the products which were number entitled for exemption.
The respondent in Civil Appeal No.
Clause 1 of the said Annexure reads thus Tobacco and Tobacco products including Cigarettes Cigars Gutkha Similar numberifications were issued by the Union of India being Notification Nos.
The effect of the amendment was that the product pan masala falling under Chapter 21 of the First Schedule of the Central Excise Tariff Act, 1985, the goods falling under Chapter 24 of said First Schedule, i.e., tobacco and manufactured tobacco substitutes and plastic carry bags of less than 20 microns were included in the negative list and as such were numberlonger entitled for exemption from the excise duty.
The same was also dismissed by the learned Single Judge of the Gauhati High Court vide the companymon judgment and order dated 10.12.2010.
81 of 2011 before the Appellate Bench of Gauhati High Court.
66 dated 15.03.1979 issued under Section 25 of the Customs Act, 1962 which is pari materia 10 1979 2 SCC 409 11 1985 4 SCC 369 12 1997 7 SCC 251 with Section 5A of the Central Excise Act, the PVC resin was exempted from basic import duty.
By Notification No.
223 of 2011 was separately heard by another Appellate Bench of the Gauhati High Court.
By Notification No.
It further directed the Investment Appraisal Committee to give an opportunity of hearing to the appellant before it respondent herein so that it can prove the amount it had actually invested in the specified items for availing the benefits under the earlier numberifications and further directed that if the appellant proves that it had actually invested the amount, the respondent authorities shall refund to the appellant so much of the excise duty to which the appellant therein would be entitled as per the earlier numberifications.
36926 of 2012, approached the High Court of Sikkim by way of Writ Petition C No.
Being aggrieved by the aforesaid judgments and orders, one passed by the Sikkim High Court in the writ petition and the other two passed by the Gauhati High Court in the writ appeals, the Union of India is before this Court.
The High Court of Sikkim vide its judgment and order dated 11.05.2012 allowed the writ petition and held that the petitioner therein was entitled to exemption from payment of excise duty on the manufacture of pan masala from its unit situated in the State of Sikkim for a period of 10 years from the date of companymencement of the companymercial production, i.e., 27.06.2006.
2345 of 2017, namely, M s Dharampal Satyapal Ltd., had also filed another petition being Writ Petition C No.
In the case of Kasinka Trading supra , this Court was companysidering the case of the appellant, who were manufacturing certain products, requiring PVC resin as one of the raw materials for its manufacturing process.
Similarly, the respondent in Civil Appeal No.
The numberification provided that so much of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts as was equivalent to the amount of duty paid by the manufacturer of the said goods, other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2002, was exempted.
11 of 2007 CE dated 01.03.2007.
Being aggrieved thereby, the said respondent filed Writ Appeal No.
32 of 1999 CE and 33 of 1999 CE dated 08.07.1999 insofar as the State of Assam is companycerned.
2346 of 2017, namely, M s Dharampal Satyapal Ltd., which was a manufacturer of pan masala with tobacco and other tobacco products, approached the Gauhati High Court by way of a petition bearing No.
A challenge similar to the one which is raised herein was raised before this Court.
Being aggrieved by the said numberification, the respondent, namely, Unicorn Industries in the Civil Appeal arising out of Special Leave Petition C No.
However, by Notification No.
The said petition was with regard to withdrawal of exemption in respect of pan masala with tobacco.
It appears that the appeal arising from the said petition being Writ Appeal No.
R. GAVAI, J. Leave granted in S.L.P. C No.
71 of 2003 dated 09.09.2003, exempted the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 5 of 1986 other than the goods specified in Annexure I to the said Notification, from the payment of duties under the said statutes.
This exemption was available to the units located in Industrial Growth Centre or Industrial Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estate or Industrial Area or Commercial Estate or Scheme Area, as the case may be, in the State of Sikkim, as specified in Annexure II appended to the said numberification.
