AHINSHA CHEMICALS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. A Nath, learned counsel for the petitioner, Ms. G Hazarika, learned counsel for the respondents in the GST Department.

(2.) The petitioner Ahinsha Chemicals Ltd. is a public limited company registered with the Central Excise Department bearing registration No. AACCA6496MXM004 and is engaged in the manufacture of certain excisable products namely instant tea and instant tea premises falling under Chapter Sub-Heading 2102010 and 21012090 respectively of the Central Excise Tariff Act, 1985. The petitioner with the intention to have the benefits under the Northeastern Industrial Policy of 24.12.1997 had established a manufacturing unit within the Northeastern Region. As per the Northeastern Industrial Policy, the petitioner was earlier entitled to an exemption to excise duty to certain extent.

(3.) By the notifications No.17/2008-CE dated 27.03.2008 and No.31/2008-CE dated 10.6.2008, certain modification was brought in by the respondent authorities to the exemption that was made available to the petitioner under the North Eastern Industrial Policy. The validity and vires of the notifications by which such modification was brought in regarding the entitlement of exemption of excise duties was assailed by the petitioner and some other similarly aggrieved manufacturers by way of WP (C) No.1789/2008 and other writ petitions.