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2016 (9) TMI 320 - SIKKIM HIGH COURT

2016 (9) TMI 320 - SIKKIM HIGH COURT - TMI - Area Based Exemption - Benefit of exemption from payment of excise duty - Notification No. 56/2003-C.E. dated 25.06.2003 manufactuter of P & P Medicament development of industries in the state of Sikkim - special package of incentives vide Memorandum/Notification No. 14(2)/2002-SPS dated 23. 12.2002 (Annexure P-1) various appeals pending before the the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata Held that: .....

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enakshi Madan Rai, JJ. For the Petitioner : Mr. Naresh Thacker and Ms. Sangita Pradhant Advocates For the Respondents : Mr. Jigmi P. Bhutia, Advocate. ORDER Mr. Agnihotri ACJ Assailing the Notifications bearing No. 21/2008-C.E, dated 27.03.2008 and No. 36/2008-C.E, dated 10.06.2008, issued by the first respondent, the instant Petition is filed, seeking permission to avail the benefit of exemption from payment of excise duty as provided in terms of Notification No. 56/2003-C.E. dated 25.06.2003 b .....

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ation No. 14(2)/2002-SPS dated 23. 12.2002 (Annexure P-1) with intent to develop the industries in the State of Sikkim. On the basis of said incentive scheme, exemption Notification No. 56/2003 dated 25.06.2003 (Annexure P-2) was announced granting exemption to the goods specified thereto manufactured in the industries located in the State of Sikkim, from so much of the duty of excise liveable thereon under any of the said Acts as is equivalent to the amount of duty paid by the manufacturer of g .....

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of P & P Medicaments, is entitled to exemption, as started, falling under SI. No. 11 of the Schedule to Notification No. 56/2003 dated 25,06.2003. 4.In the course of arguments, it is submitted by Mr. Naresh Thacker, learned counsel appearing for the petitioner that the Commissioner, Customs, Central Excise & Service Tax, Siliguri, has passed several orders confirming the show cause -cum- demand notice approving the eligibility for the credit @ 56% of the duty payable on the value additi .....

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