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M/s Assam Petrochemicals Ltd Versus Commissioner of Central Excise, Shillong

2015 (4) TMI 568 - SUPREME COURT

Benefit of exemption from payment of central excise duty to factories in North Eastern States vide Notifications viz. Notification No.32/99-CE and Notification No.33/99-CE both dated 8.7.1999 - Held that:- No ambiguity in the language of the Notifications. The Notifications as well as C.B.E.C.'s clarifications relied upon by the appellants are very clear that in the case of existing manufacturing units, the date on which the capacity of the unit is enhanced, should be the relevant date in terms .....

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Sikri And Rohinton Fali Nariman,JJ. For the Petitioner : Mr V Lakshmikumaran, Adv., Mr M P Devanath, Adv., Mr Vivek Sharma, Adv., Ms L Charanaya, Adv., Mr Aditya Bhattacharya, Adv., Mr R Ramachandran, Adv., Mr Hemant Bajaj, Adv., Mr Ambarish Pandey, Adv., Mr Anandh K, Adv. and Mr. Rajesh Kumar, Adv. For the Respondents : Mr A K Sanghi, Sr. Adv., Mr Arijit Prasad, Adv., Mrs B Sunita Rao, Adv. and Mr B Krishna Prasad, Adv. ORDER The appellant which is Government of Assam Undertaking is engaged in .....

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ustrial units if they increased their production capacity by 25%. In para 3 of the Notification conditions were laid down which were to be satisfied in this behalf. This para reads as under: "3. The exemption contained in this notification shall apply only to the following kind of units namely:- (a) New industrial units which have commenced their commercial production on or after the 24th day of December, 1997. (b) Industrial units existing before the 24th day of December, 1997 but which ha .....

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e appellant endeavored to seek the benefit of the aforesaid notice contending that since the production was started only on 16.2.1998, which was after 24.12.1997 it was entitled to the benefit of the said circular. The Department, however, denied the same on the ground that the installation took place before the cut off date that is 30.9.1997 and not thereafter. Against this view taken by the adjudicating authority, the appellant preferred the appeal before the CESTAT which has also dismissed th .....

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