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Issues involved: Interpretation of notification regarding exemption from payment of Central Excise duty based on mention of specific land numbers.
Summary: The Supreme Court, in a case related to exemption from Central Excise duty, noted the discrepancy in the notification mentioning Khasra Nos. 6 & 7 instead of Khatauni Nos. 6 & 7 for the appellant's industry. The appellant contended that the notification should refer to Khatauni numbers, supported by recommendations from the State Government and SIDCUL. The Court found merit in the appellant's argument and decided to set aside the impugned judgment, remitting the matter to the High Court for fresh consideration. Additionally, the Union of India's appeal was also allowed without expressing any opinion on the merits, urging the High Court to expedite the disposal of the case within three months from the date of the order. This judgment highlights the importance of accurate identification in legal notifications and the need for precise interpretation of terms like Khasra and Khatauni numbers in matters concerning exemption from Central Excise duty. The Court's decision to remit the case for fresh consideration underscores the significance of procedural correctness and adherence to statutory requirements in such legal disputes. The directive for expeditious disposal by the High Court reflects the judiciary's commitment to timely resolution of legal matters to ensure justice is served efficiently.
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