Guwahati Court December 2002 Judgments

Dharampal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court: Guwahati

P.P. Naolekar, C.J.1. In this group of appeals, identical grievance is made by the appellants, who are manufacturers of Pan Masala containing Tobacco. Their grievance is that by Notification dated 8th July, 1999, the Central Government, in exercise of its power conferred by Sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 1944), read with subsection (3) of Section 3 of the Additional Duties of Excise Goods of Special Importance Act, 1957 (58 of 1957) and in pursuance of the policy decision taken by the Central Government dated 24.12.1997 held out a promise to new industries to exempt the industry set up in the scheduled area from exemption from the excise duty. The Department of Central Government had prematurely withdrawn concession of such exemption by issuing a notification dated 1.3.2001. It is this notification, which is impugned to these proceedings.2. Various writ petitions were filed in the High Court challenging the said impugned notification. In the forefr...