SUN PHARMA LABORATORIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) A classical dispute between the tax collector and the tax payer has led to the filing of four Writ Petitions before this Court whereby the tax payer seeks to invoke against the tax collector, the well settled doctrine of promissory estoppel which is a doctrine evolved by equity (and not estoppel) to prevent injustice. This common Judgment disposes of four Writ Petitions filed by Sun Pharma Laboratory Ltd., the common Petitioner in all the said Writ Petitions, as common issues are raised therein. It is the case of the Petitioner that the promised policy declared by the Central Government (Respondent No. 1) of 100% excise duty exemption which had persuaded the Petitioner to alter its position and invest huge amount of money has now been indiscriminately curtailed giving rise to the present cause of action to challenge the impugned notifications whittling down the exemption benefits and resulting in the passing of a series of impugned show cause notices and impugned orders by the Central Excise Commissionerate confirming demands of Central Excise duties, interest and penalties thereon.

(2.) W.P. (C) No. 41/2015 impugns Notification No. 21/2008-C.E. dated 27.03.2008 (impugned Notification No.21/2008) and Notification No. 36/2008-C.E dated 10.06.2008 (impugned Notification No.36/2008) and seeks a prayer for the Petitioner units to be permitted to avail the benefit of exemption of payment of excise duty as provided in terms of Notification No. 56/2003 C.E dated 25.06.2003 (Notification No. 56/2003). The said writ Petitions also impugns Notification No. 20/2008-C.E dated 27.03.2008 (impugned Notification No. 20/2008) and Notification No. 38/2008-C.E dated 10.06.2008 (impugned Notification No. 38/2008) and seeks a prayer for the Petitioner units to be permitted to avail the benefit of exemption from payment of excise duty as provided in terms of Notification No. 20/2007-C.E dated 25.04.2007 (Notification No. 20/2007).

(3.) W.P. (C) No. 08/2017 impugns Order No. M.O/75748-75751/16 & F.O/76277-76280/16 dated 14.12.2016 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in Appeal Nos. E/76003/15, 75290/16, 75930/14 and 76004/15 by which the CESTAT came to the view that the constitutional validity of the impugned Notification No. 21/2008 being in question pending before this Court the said notification if upheld, the Petitioner would not have any claim before the CESTAT and if set aside, it would. Thus, holding so, liberty was granted to the Petitioner to approach the CESTAT again after the final verdict from this Court.