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2007 (9) TMI 56

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..... romissory estoppel is applicable - Stay granted - Writ Petition (Civil) No. 22 of 2007 - - - Dated:- 24-9-2007 - [Order per] - This is a writ application made at the instance of a proprietorship concern of the writ petitioner who is a resident with his family at Gujarat and who came to Sikkim and set up in 2006 a unit for producing Pan Masala marked "123" at a cost of a little under Rs. 3 cro .....

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..... Masala was not taken out of the ambit. 6. The writ petitioner set up the industry at Jorethang, employed the above mentioned number of employees, started production and cleared his Pan Masala products without payment of Central Excise from June 2006 to April, 2007. 7. The impugned Notification thereafter was issued on or about 25th April, 2007 (Page 60 which purports to take out Pan Masala .....

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..... n only. And he has the unit on his hand, employees and all. 10. The only point which the Central Government might plead in support of the impugned Notification of 25th April 2007 is that public policy demanded the exemption of Pan Masala product units to be removed. But that pleading is yet to be made and that pleading is yet to be supported. 11. The withdrawal of exemption, has come so ex .....

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..... on itself before the Court which might entitle them to obtain such a variation of interim order. If they are dissatisfied with the interim order they should come with the materials expeditiously and try to obtain of a stay of the interim order to be passed today so that the clearance without payment of Central Excise is kept at a minimum. If they delay, and the purported Central Excise dues accrui .....

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..... the writ petition itself is then not ready for hearing. As the respondents are all before the Court, no further notice be issued or formal Rule drawn up; waiver in this regard is made. Affidavit in opposition be filed on or before 27-11-2007 which is the date asked for by the learned counsel for the respondents. Reply thereto within two weeks thereafter. The matter be listed for hearing before the .....

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