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2011 (9) TMI 27 - HC - Central ExciseClassification - Since the authority did not cooperate in explaining, why a certain Ahmedabad Advanced Mills were being given the benefit of the exemption, while the same was not granted to the petitioners, they had engaged in discriminatory conduct without just cause - In the instant case, there is no such discriminatory conduct which would compel the interference of the Courts. In the matter of granting or not granting of an exemption, Government has been given significant discretion by the Supreme Court unless the provisions of Article 14 of the Constitution come into play - An importer cannot as a matter of right insist on exemption from levy or payment of duty as a matter of course. In fact, the Supreme Court, in M.Jhangir Bhatusha V. Union of India (1989 (5) TMI 61 - SUPREME COURT OF INDIA), has gone further and held that there can be discriminatory treatment, where such treatment is done with just reasons, in the public interest - Decided against the assessee.
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