DHARAMPAL SATYAPAL LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Since a common question of law and facts have been raised in the present batch of writ petitions, the same are being decided by the present order.

(2.) Petitioner is primarily aggrieved by the unilateral decision of the Investment Appraisal Committee (hereinafter referred to as "Committee") held in its meeting dt.04.4.2014 and 17.4.2014 disallowing certain investments which were made by the petitioner with prior approval of the Jurisdictional Commissioner of Central Excise under notification dt. 25.8.2003 and 21.1.2004 followed with 9.7.2004. In consequence and in furtherance thereof demand notices were issued dt.28.7.2014, 15.9.2014 and 12.10.2015 under the seal and signature of Assistant Commissioner of Central Excise and Service Tax, Agartala for recovery of the said investment amount which was disallowed with interest in the instant proceedings.

(3.) With consent of the parties facts have been noticed from WP(C) No. 354/2014 in brief, which may be relevant for the purpose are that the petitioner Dharampal Satyapal Ltd. is a company incorporated under the Companies Act, 1956 having its Registered office at 1711, S.P. Mukherjee Marg, Delhi-110006 and its manufacturing units in the State of Tripura and also in the State of Assam in addition to other places. The petitioner is engaged in the manufacture of Scented Chewing Tobacco/Pan Masala containing tobacco falling under tariff heading 2403 99 30 and 2403 99 10 of the First Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as the Act of 1985) in addition to other products.