2014 (12) TMI 1329 - HC - Central Excise

Legality of the impugned N/N. 17/2008 dated 27.3.2008 and N/N. 31/2008 dated 10.6.2008 - benefit of complete exemption of Central Excise Duty for a period of 10 years from the date of commercial production as granted vide Central Excise N/N. 32/1999 and N/N. 20/2007 by restricting the excise duty refund to a particular percentage of the total duty payable. Held that - All the industries set up pursuant to the policy of 1997 and 2007 shall continue to enjoy the benefits of full exemption as per the policy and the notifications - Petition allowed.

Summary

The High Court of Gauhati disposed of a writ petition challenging the legality of certain notifications modifying the benefit of complete exemption of Central Excise Duty. The court allowed the petition, stating that industries set up under specific policies shall continue to enjoy full exemption benefits.