Gauhati High Court

M/S Cement International Ltd vs The Union Of India And Anr on 9 January, 2023

                                                                     Page No.# 1/11

GAHC010229202016




                              THE GAUHATI HIGH COURT
   (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                                 Case No. : WP(C)/436/2016

            M/S CEMENT INTERNATIONAL LTD.
            HAVING ITS REGD. OFFICE AT 202, ROYAL VIEW, B.K. KAKOTI ROAD,
            ULUBARI, GHY., DIST. KAMRUP, ASSAM, AND ITS INDUSTRIAL UNIT AT
            DEBENDRANAGAR, JHOOM BASTI, BADARPURGHAT, DIST. KARIMGANJ,
            ASSAM.



            VERSUS

            THE UNION OF INDIA and ANR
            REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE,
            DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI.

            2:THE COMMISSIONER OF CENTRAL EXCISE

             OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE
             MORELLOW COMPOUND MG. ROAD
             SHILLONG

Advocate for the Petitioner   : MR. P DEKA

Advocate for the Respondent : ASSTT.S.G.I.




             Linked Case : WP(C)/7219/2016

            JSVM PLYWOOD INDUSTRIES LTD.
            FORMERLY ARUNACHAL SAW and VENEER MILLS LTD. A COMPANY
            INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT
             1956 AND HAVING ITS REGISTERED OFFICE SITUATED AT JAIRAMPUR
                                                             Page No.# 2/11

INDUSTRIAL ESTATE
 P.O. JAIRAMPUR
 DIST. CHANGLANG
 ARUNACHAL PRADESH- 792121 AND ITS FACTORY LOCATED AT P.O.
JAIRAMPUR DIST. CHANGLANG AT ARUNACHAL PRADESH REP. BY SRI
RAJ KUMAR BAJAJ
 RESIDENT OF REGENT PARADISE
 BHETAPARA
 GUWAHATI -28
 ASSAM.


VERSUS

THE UNION OF INDIA and 2 ORS
REP. BY THE SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NORTH BLOCK
NEW DELHI.

2:THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX

DIBRUGARH
ASSAM.
3:THE ASSISTANT COMMISSIONER OF CENTRAL and SERVICE TAX

OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE
P.O. DIGBOI
DIST. TINSUKIA - 786171
ASSAM.
------------

Advocate for : MS.N BORDOLOI Advocate for : appearing for THE UNION OF INDIA and 2 ORS

Linked Case : WP(C)/514/2016

M/S BARAK VALLEY CEMENTS LTD. A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS RETISTERED OFFICE AT 202 ROYAL VIEW B.K. KAKOTI ROAD ULUBARI GUWAHATI IN THE DIST. OF KAMRUP ASSAM Page No.# 3/11

AND ITS INDUSTRIAL UNIT AT DEBENDRANAGAR JHOOM BASTI BADARPURGHAT IN THE DIST. OF KARIMGANJ ASSAM.

VERSUS

THE UNION OF INDIA and ANR REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI.

2:THE COMMISSIONER OF CENTRAL EXCISE

OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE MORELLOW COMPOUND MG. ROAD SHILLONG.

------------

Advocate for : MR.A CHETIA Advocate for : appearing for THE UNION OF INDIA and ANR

Linked Case : WP(C)/1553/2016

BULLAND CEMENTS PVT. LTD. A PVT. LTD. COMPANY WITHIN THE MEANING OF THE COMPANIES ACT 1956 AND HAVING ITS REGD. OFFICE AT 89 RAHAN COMPLEX NEAR MINAKSHEE BHAWAN RAJGARH ROAD GHY-7 ASSAM AND ITS FACTORY AT VILL. BAMUNGAON LANKA DIST- NAGAON ASSAM REP. BY SRI PANKAJ AGARWALA THE DIRECTOR OF THE PETITIONER COMPANY AND R/O CHATRIBARI ROAD GHY-8 DIST- KAMRUP ASSAM Page No.# 4/11

VERSUS

THE UNION OF INDIA and 3 ORS REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI

2:THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX G.S. ROAD GUWAHATI 3:THE ADDL. COMMISSIONER OF CENTRAL and SERVICE TAX O/O THE COMMISSIONER OF CENTRAL EXCISE M.G. ROAD SHILLONG 4:THE ASSTT. COMMISSIONER OF CENTRAL EXCISE and SERVICE TAX O/O THE ASSTT. COMMISSIONER OF CENTRAL EXCISE DIVISION GUWAHATI ASSAM

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Advocate for : MS.N GOGOI Advocate for : appearing for THE UNION OF INDIA and 3 ORS

Linked Case : WP(C)/7208/2016

JSVM PLYWOOD INDUSTRIES LTD. FORMERLY ARUNACHAL SAW and VENEER MILLS LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE SITAUTED AT JAIRAMPUR INDUSTRIAL ESTAE P.O. JAIRAMPUR DIST. CHANGLANG ARUNACHAL PRADESH - 792121 AND ITS FACTORY LOCATED AT P.O. JAIRAMPUR DIST. CHANGLANG AT ARUNACHAL PRADESH REP. BY SRI RAJ KUMAR BAJAJ RESIDENT OF REGENT PARADISE BHETAPARA GUWAHATI -28 DIST. KAMRUP M ASSAM.

VERSUS

THE UNION OF INDIA and 2 ORS Page No.# 5/11

REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLCOK NEW DELHI.

2:THE COMMISSIONER OF CENTRL EXCISE AND SERVICE TAX

DIBRUGARH ASSAM.

3:THE ASSISTANT COMMISSIONER OF CENTRAL and SERVICE TAX

OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE P.O. DIGBOI DIST. TINSUKIA-786171 ASSAM.

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Advocate for : MS.N BORDOLOI Advocate for : appearing for THE UNION OF INDIA and 2 ORS

Linked Case : WP(C)/1559/2016

M/S K.D. COKE A REGD. PARTNERSHIP FIRM HAVING ITS REGD. OFFICE AT LOHIA HOUSE 1ST FLOOR

M.G. ROAD FANCY BAZAR GHY.-781001 DIST. KAMRUP ASSAM and HAVING ITS FACTORY AT VILL. AMERIGOG 11TH MILE JORABAT G.S. ROAD DIST. KAMRUP ASSAM AND IS REP. BY ITS DULY AUTHORIZED PARTNER SRI BINOD KR. GOENKA S/O. SRI MANGILAL GOENKA R/O. JAGDISWAR ENCLAVE SUNDARPUR ZOO ROAD GHY.-09 DIST. KAMRUP ASSAM.

Page No.# 6/11

VERSUS

THE UNION OF INDIA and 2 ORS REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI.

2:THE COMMISSIONER

CENTRAL EXCISE AND SERVICE TAX G.S. ROAD GHY.

3:ASSTT. COMMISSIONER

OFFICE OF THE ASSTT. COMMISSIONER OF CENTRAL EXCISE DIVISION GHY.-II.

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Advocate for : MR.D SENAPATI Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA and 2 ORS

Linked Case : WP(C)/7222/2016

JSVM PLYWOOD INDUSTRIES FORMERLY ARUNACHAL SAE and VENEER MILLS LTD. A COMPANY INCORPORATED UNDER THE PROVISIOS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE SITUATED AT JAIRAMPUR INDUSTRIAL ESTAE P.O. JAIRAMPUR DIST. CHANGLANG ARUNACHAL PRADESH - 792121 AND ITS FACTORY LOCATED AT P.O. JAIRAMPUR DIST.

CHANGLANG AT ARUNACHAL PRADESH REP. BY SRI RAJ KUMAR BAJAJ RESIDENT OF REGENT PARADISE BHETAPARA GUWAHATI -28 DIST. KAMRUP M ASSAM.

VERSUS

UNION OF INDIA and ORS REP. BY THE SECRETARY TO THE GOVT. OF INDIA Page No.# 7/11

MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI.

2:THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX DIBRUGARH ASSAM.

3:THE ASSISTANT COMMISSIONER OF CENTRAL and SERVICE TAX

OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE P.O. DIGBOI DIST. TINSUKIA - 786171 ASSAM.

------------

Advocate for : MS.N GOGOI Advocate for : appearing for UNION OF INDIA and ORS

Linked Case : WP(C)/7221/2016

JSVM PLYWOOD INDUSTRIES LTD. FORMERLY ARUNACHAL SAW and VENEER MILLS LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE SITUATED AT JAIRAMPUR INDUSTRIAL ESTATE P.O. JAIRAMPUR DIST. CHANGLANG ARUNACHAL PRADESH- 792121 AND ITS FACTORY LOCATED AT P.O. JAIRAMPUR DIST. CHANGLANG AT ARUNACHAL PRADESH REP. BY SRI RAJ KUMAR BAJAJ R/O REGENT PARADISE BHETAPARA GUWAHATI -28 DIST. KAMRUP M ASSAM.

VERSUS

UNION OF INDIA and ORS.

REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI.

Page No.# 8/11

2:THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX

DIBRUGARH ASSAM.

3:THE ASSISTANT COMMISSIONER OF CENTRAL and SERVICE TAX OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE PO. DIGBOI DIST. TINSUKIA - 786171 ASSAM.

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Advocate for : MS.N HAWELIA Advocate for : appearing for UNION OF INDIA and ORS.

Linked Case : WP(C)/7204/2016

JSVM PLYWOOD INDUSTRIES LTD. FORMERLY ARUNACHAL SAW and VENUEER MILLS LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE SITUATED AT JAIRAMPUR INDUSTRIAL ESTAE P.O. JAIRAMPUR DIST. CHANGLAND ARUNACHAL PRADESH- 792121 AND ITS FACTORY LOCATED AT P.O. JAIRAMPUR DIST. CHANGLANG AT ARUNACHAL PRADESH REP. BY SRI RAJ KUMAR BAJAJ R/O REGENT PARADISE BHETAPARA GUWAHATI -28 ASSAM.

VERSUS

THE UNION OF INDIA and 2 ORS REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI.

2:THE COMMISSIONER OF CENTRAL EXCISE

AND SERVICE TAX DIBRUGARH ASSAM.

3:THE ASSISTANT COMMISSIONER OF CENTRAL Page No.# 9/11

and SERVICE TAX OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE P.O. DIGBOI DIST. TINSUKIA-786171 ASSAM.

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Advocate for : MS.N BORDOLOI Advocate for : appearing for THE UNION OF INDIA and 2 ORS

Linked Case : WP(C)/7215/2016

JSVM PLYWOOD INDUSTRIES LTD. FORMERLY ARUNACHAL SAW and VENEER MILLS LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE SITUATED AT JAIRAMPUR INDUSTRIAL ESTATE P.O. JAIRAMPUR DIST. CHANGLANG ARUNACHAL PRADESH - 792121 AND ITS FACTORY LOCATED AT P.O. JAIRAMPUR DIST. CHANGLANG AT ARUNCHAL PRADESH REP. BY SRI RAJ KUMAR BAJAJ R/O REGENT PARADISE BHETAPARA GUWAHATI -28 DIST. KAMRUP M ASSAM.

VERSUS

THE UNION OF INDIA and 2 ORS REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI.

2:THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX

DIBRUGARH ASSAM.

3:THE ASSISTANT COMMISSIONER OF CENTRAL and SERVICE TAX OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE P.O. DIGBOI DIST. TINSUKIA- 786171 Page No.# 10/11

ASSAM.

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Advocate for : MS.N HAWELIA Advocate for : appearing for THE UNION OF INDIA and 2 ORS

BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI

ORDER 09.01.2023

Heard Shri G.N. Sahewalla, learned Senior Counsel assisted by Shri T.J. Sahewalla, learned counsel for the petitioners in WP(C)/436/2016, WP(C)/514/2016 & WP(C)/1559/2016 and Ms. N. Gogoi, learned counsel for the petitioners in all the other cases.

The Central Excise is represented by the learned Standing Counsel, Shri S.C. Keyal.

Considering the fact that these matters are pending since the year 2016 coupled with the further consideration that the issue involved has already been settled by the Hon'ble Supreme Court, these writ petitions are disposed of at the admission stage without going deep into the facts.

The subject matter of these writ petitions are Demand-cum-Show Cause Notice of various dates issued by the Central Excise Authority. The background facts are that initially there was a Notification No. 17/2008 and 31/2008 by which exemption from Central Excise was given to a set of units for a period of 10 years from the date of commercial production.

Initially there was a notification being the Central Excise Notification No. 32/1999 by which there was a total exemption from Central Excise Duty for a Page No.# 11/11

period of 10 years from the date of commercial production to certain set of units like that of the petitioner. The benefit of the said notification was sought to be reduced vide two subsequent notifications being Notification Nos. 17/2008 and 31/2008. The validity of the said notifications by which the benefit was reduced was the subject matter of a bunch of writ petitions, the lead case being WP(C)/1707/2008 wherein it was successfully challenged and the Hon'ble Single Judge vide judgment and order dated 24.06.2009 had set aside and quashed the impugned notifications.

The Union of India had unsuccessfully preferred an appeal before the Hon'ble Division Bench being W.A. No. 243/2009 which was dismissed vide judgment and order dated 20.11.2014.

The aforesaid decisions of the Hon'ble Division Bench along with similar decisions rendered by different High Courts of the Country had gone to the Hon'ble Supreme Court in a bunch of appeals, one of which is SLP No. 11878/2015. The Hon'ble Supreme Court vide judgment and order dated 22.04.2020, however set aside the views of the High Court and upheld the notification by which the benefit was reduced.

In view of the aforesaid judgment and order by the Hon'ble Supreme Court reported in (2020) 20 SCC 57 [Union of India vs. V.V.F. Limited] whereby the validity of the notification in question have been upheld, there is nothing left to be adjudicated in these writ petitions and accordingly the same are dismissed.

JUDGE

Comparing Assistant