PROMINENT CEMENT PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) TWO petitioners have a common cause and essentially the same relief both having claimed, against same respondents, we have heard these two matters analogously. Order was reserved on 21 -1 -1992 when hearing was finally concluded and we did so because it was submitted that this Court's D. B. decision, rendered at the Indore Bench in M. P. No. 1344 of 1987, decided on 4 -4 -1989, Dhar Cement Ltd. v. Union of India deserved reconsideration. That decision is reported in 1991 (54) E.L.T. 178 (M.P.J.)

(2.) AFTER we deliberated, giving to the matter our anxious consideration, we have reached finally the conclusion that, for reasons to follow, no case is made out for accepting the prayer. We are of the view that concession claimed in Excise Duty payable by the two petitioners on cement produced in their plants is misconceived and that the Government of India having duly discharged its obligation undertaken in the Press Note dated 11 -1 -1979 (hereinbelow extracted), in the manner statutorily envisaged, there is no scope for saddling further liability on the Government by issuing against it a mandamus to perform a statutory function as may not serve public interest but may oblige only the petitioners.

(3.) THE Press Note in question, No. 9 -AS/78 -Cam, dated 11 -1 -1979, was published under the signature of the Joint Secretary to the Government of India in the Department of Industrial Development and it discloses that for achieving rapid speed in production of cement, it was found necessary to give incentives for establishment of Mini Cement Plants. After considering the recommendation of the working groups regarding choice of technology and provisions of fiscal incentives, the Government took decisions and those were enumarated in the Press Notes; some of the relevant numbered items are extracted therefrom : -