DHARAMPAL SATYAPAL LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) A review and/or a reconsideration of the judgment and order dated 10.12.2010 so far as it relates to WP(C) No.749/2010 has been sought for by the instant application. I have heard Mr. A.K. Bhattacharyya, Senior Advocate assisted by Mr. S.K. Medhi and Mr. P. Das, Advocates for the review applicant (also referred to as the applicant) and Mr. K.N. Choudhury, Addl. Advocate General, Assam assisted by Mr. R. Dubey, Advocate for the Revenue.

(2.) THE applicant had approached this Court with a challenge to the notifications No.11/2007-CE dated 01.03.2007 and No.21/2007-CE dated 25.04.2007. Whereas, by the former the applicant was aggrieved by the withdrawal of the benefit of excise duty exemption vis-a-vis its tobacco products referred to therein, the latter visited it with similar adverse consequence qua its manufactured product, "Pan Masala". THE separate impugnments against these two notifications before this Court were registered as WP(C) No.750/2010 and WP(C) No.749/2010 respectively. THEse petitions were heard analogously and were dismissed by the judgment and order referred hereinabove.

(3.) A spectrum of pleas composed of purposive interpretation of Policy, 2007, repugnancy of the impugned notifications to the policy, protection U/s.38A of the Act, promissory estoppel, legitimate expectation etc. was projected to endorse the assailment.