UNION OF INDIA Vs. ANDHRA CEMENT CO LTD

JUDGEMENT

(1.) This Appeal is against a judgment dated 22nd January 1990 whereunder the Respondents Writ Petition has been made absolute.

(2.) Briefly stated the facts are, as follows : The 1st respondent is a company having its Registered Office, in Secunderabad, Andhra Pradesh. The 2nd Respondent was at the relevant time the Managing Director of the 1st Respondent Company. The 1st Respondent Company manufactures cement. By a Notification bearing No. 36-C.E., dated 1st March, 1987 certain exemption from levy was granted. The said Notification reads as follows :

(3.) There was another Notification dated 29th April, 1987. Even though this Notification was issued later it dealt with an earlier period i.e. from 1st January, 1982 to 31st March, 1986. This Notification is exactly in same terms except for the period. This Notification will hereafter called the 2nd Notification. On 16th September, 1987 there was a similar amendment to the 1st proviso of this Notification also the amending Notification dated 16th September, 1987 contains an Explanatory Note which reads as follows :