LAWS(GAU)-2012-3-123

SOLAR TIMBER PRIVATE LTD Vs. UNION OF INDIA

Decided On March 06, 2012
Solar Timber Private Ltd Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) IN this proceeding, the writ petitioner has sought for the following relief:

(2.) THE facts and circumstances leading to this writ petition in short are that in 1986 the writ petition No.1 came into existence as a private limited company duly incorporated under the Companies Act, 1956 with its registered Office 4 th Mile Kohima Road, Dimapur in the State of Nagaland. The petitioners No.2 to 4 are the office bearer of the aforesaid company. On 19.11.1986 the writ petitioner No.1 obtained provisional license to produce plywood of different qualities and characters.

(3.) AFTER getting such license it is started producing its products and in due course it enhanced its capacity many folds. On 21.11.2005, the company being represented by its Director preferred an application before the Assistant Commissioner, Central Excise, Nagaon, Assam (Annexure 3 to the writ petition) requesting the later to grant exemption certificate to avail of the exemption granted under the Notification No.32/99/CE (as amended) dated 08.07.1999.