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Black Gold Rubber Vs. State of H.P. and ors.

Court : Himachal Pradesh

..... chapter 40 of the central excise tariff act, ..... has come to the notice of the court that the order passed by the assistant commissioner excise had become final and it was not being sought to be revised by the central excise commissioner in view of the powers conferred upon him under section 35-e of the act, no fresh show cause notice could be issued once the earlier order passed had become final ..... petitioner cannot be denied the benefit of the exemption for having undertaken expansion after 2003 since the benefit was to be available upto 2007 or for a period of 2 years and as such the petitioner was entitled to the benefit of exemption from the period from 17.8.2004 to 30.9.2004 applying the retrospective nature of the notification and the fact that the petitioner could carry out this expansion upto the year 2007, as per the rules. 22. ..... he followed the ratio of this judgment and observed that amendment notification dated 30.9.2005 has extended the benefit of exemption ..... writ petition filed by the petitioner under article 226 and 227 of the constitution of india for setting aside the show cause notices and the order passed by respondent no. ..... are relevant and are being reproduced below:the question in the instant appeal was whether the excess production of sugar by the appellant during the designated period commencing on 1.5.1982 but before the date of issue of the amending notification no. ..... a plain reading of the amended provision clearly shows that it was intended by the legislature .....