2010 (12) TMI 1282 - HC - Central Excise

Summary

Issues involved: Review of order granting extension of time under a policy for industrial unit located in Doiwala, Dehradun, Uttarakhand.

Review Application (CLMA No. 305 of 2006):
The review application sought to reconsider the order granting an extension of time to an industrial unit for substantial expansion. The petitioner argued that the order was beyond the court's jurisdiction as the policy did not provide for an extension mechanism. The counsel for the petitioner did not object to the review and suggested hearing the writ petition on other grounds.

The High Court allowed the review petition, recalling the previous order and directing a fresh hearing of the writ petition.

Writ Petition (M/B) No. 263 of 2005:
The petitioner, an existing industrial unit in Doiwala, Dehradun, sought benefits under a government policy. The petitioner claimed that a notification mistakenly excluded industrial estates in Doiwala but was later amended to include them. However, even if the petitioner's industry was shifted to the correct annexure, no relief would be granted as the petitioner failed to expand and commence production by the specified deadline.

The writ petition was dismissed by the Court due to the petitioner's failure to meet the expansion and production requirements by the deadline.

This judgment highlights the importance of compliance with policy requirements and deadlines for industrial units seeking benefits under government schemes.