DHARMPAL SATYAPAL LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) In these batch of writ petitioners, the petitioners have challenged the Notification No. 6/2001-CE of the Government of India, Ministry of Finance, Department of Revenue in so far as by the said notification exemption from central excise granted to the petitioners by Notification No. 32/1999-CE has been withdrawn, and appropriate writs/directions have been prayed on the Central Excise authorities to grant exemption from Excise Duty under Notification No. 32/1999-CE to the petitioners for the full period of 10 years as contemplated by the said Notification No. 32/1999-CE.

(2.) The facts briefly are that on 24.12.1997, the Government of India, Ministry of Industry, Department of Industrial Policy and Promotion issued an Office Memorandum on New Industrial Policy and other concessions in the North Eastern Region. In the said Office Memorandum, it was, inter alia, stated that in view of the continuing backwardness of North East Region, the need for a new and synergetic incentive package was widely felt to stimulate development of industries, and that the Government had approved the new industrial policy and other concessions in the North Eastern Region. The new industrial policy and other concessions so approved by the Government included fiscal incentive to new industrial units and their substantial expansion. Paragraph C-l, which relates to fiscal incentives and is relevant for these batch of writ petitions, is quoted hereinbelow:

(3.) The petitioner in writ Petition (Civil) No. 1470/2001 has stated in the writ petition that it set up a Zafrani Zarda manufacturing plant at Arundhati Nagar, Agartala which is an Industrial Estate of the State of Tripura listed in the Annexure to the Notification No. 32/1999-CE, and also set up a Pan Masala containing Tobacco unit at Bamunimaidan in Guwahati which is an Industrial Estate listed in the Annexures to the Notification No. 32/1999-CE, and while the unit at Agartala commenced production with effect from 29.11.1999, the unit at Guwahati commenced production with effect from 17.11.2000. The petitioner in Writ Petition (Civil) No. 1525/2001 has stated in the writ petition that it has set up a Zafrani Zarda manufacturing plant at Arundhati Nagar, Agartala, Tripura, which is one of the Industrial Estate listed in the Annexure to the Notification No. 32/1999-CE, and the said unit commenced commercial production with effect from 25.11.1999. The petitioner in Writ Petition (Civil) No. 1609/2001 has stated in the writ petition that it has set up a Gutkha (Pan Masala containing Tobacco) manufacturing plant at the Industrial Estate at Jorhat, Assam, which is one of the Industrial Estate listed in the Annexure to the Notification No. 32/1999-CE, and the said unit commenced commercial production with effect from 12.9.2000. The petitioner in Writ Petition (Civil) No. 1881/2001 has stated in the writ petition that it has set up a Zafrani Zarda manufacturing plant in the Industrial Estate at Agartala which is one of the Industrial Estate listed in the Annexure to the Notification No. 32/1999-CE, and the said unit commenced commercial production with effect from 8.8.2000. The petitioner in Writ Petition (Civil) No. 2397/2001 has stated in the writ petition that after obtaining provisional registration for a Small Scale Industrial Unit on 29.7.1999 it has set up a Pan Masala and Gutkha (Pan Masala containing Tobacco) manufacturing unit in North Guwahati which is one of this Commercial Estate listed in the Annexure to the Notification No. 32/1999-CE. The petitioners in Writ Petition (Civit.) No. 2854/2001 have stated in the writ petition that they have set up a plant for manufacturing flavoured chewing Tobacco under the brand name 'Gopal Zarda' in the Industrial Complex at Bonda, Guwahati, which is one of the Industrial Estates listed in the Annexure to the Notification No. 32/1999- CE and that commercial production in the said unit has commenced with effect from 2.5.2000. The petitioner in Writ Petition (Civil) No. 3045/2001 has stated in the writ petition that it has set up a plant for manufacturing Pan Masala and Gutkha in Bamunimaidan Industrial Estate, Guwahati, which is one of the Industrial Estates listed in the Annexure to the Notification No. 32/1999-CE, and that commercial production in the said plant has commenced with effect from 30/1/2001. During the pendency of the writ petition, the said plant, however, has been sold to the petitioner in Writ Petition (Civil) No. 1470/2001.