2006 (10) TMI 424 - HC - Central Excise

Summary

Issues involved:
The issues involved in the judgment are related to exemptions under the Central Excise Act and the Customs Act, the requirement of certificates issued by a financing institution, the definition of "Line Ministry," and the refusal of the Ministry of Urban Development to countersign the certificates.

Exemptions under Central Excise and Customs Acts:
The petitioner claimed entitlement to exemptions under the Central Excise Act and the Customs Act, with certificates issued by ICICI Bank. The Ministry of Urban Development, designated as the "Line Ministry," refused to sign the documents without providing reasons. This led to difficulties for the petitioner with notices from the Central Excise and Customs Departments.

Nomination of Line Ministry:
The Court directed the Department of Economic Affairs to nominate another "Line Ministry" within two weeks, consulting to avoid a similar refusal. The nominated ministry must either countersign the certificates within one month of submission or provide a reasoned refusal. This process aims to resolve the immediate problems faced by the petitioner.

Stay on Proceedings:
Proceedings based on notices from the Central Excise and Customs Departments were stayed for three months from the judgment date to allow for the resolution of the certificate signing issue. This stay provides temporary relief to the petitioner during the resolution process.

Conclusion:
The writ petition was disposed of with directions for the nomination of a new "Line Ministry" and the resolution of certificate signing within a specified timeframe. The stay on proceedings offers a temporary reprieve to the petitioner while the issues are being addressed.