Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2005 (2) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (2) TMI 134 - SC - Central ExciseNon grant of rebate in excise duty in accordance with the Notification No. 132/82 issued by the Government of India on April 21, 1982 Held that:- Grant of rebate, exemption or concession is in the nature of policy of the Government. Normally in such policy matters, a court of law will not interfere unless the policy is shown to be contrary to law, inconsistent with the provisions of the Constitution or otherwise arbitrary or unreasonable. Since, the policy decision as reflected in Clause 3 of Notification No. 132/82 cannot be said to be arbitrary, unreasonable or inconsistent with statutory provisions, a person claiming the protection under the said notification has to comply with the conditions laid down in the notification. As the appellant has been granted benefit of rebate in excise duty as per Clause 3 of the notification, the action cannot be held unlawful and the appellant-society has no reason to make grievance against the action of the Revenue. Appeal dismissed.
|