2016 (9) TMI 320 - HC - Central Excise

Area Based Exemption - Benefit of exemption from payment of excise duty - Notification No. 56/2003-C.E. dated 25.06.2003 manufactuter of P & P Medicament development of industries in the state of Sikkim - special package of incentives vide Memorandum/Notification No. 14(2)/2002-SPS dated 23. 12.2002 (Annexure P-1) various appeals pending before the the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata Held that - direction to the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata to examine the appeals filed by the petitioner herein and take a decision by a reasoned order on its own merit, in accordance with law, at the earliest, preferably within a period of two months writ petition to be considered after the decision taken by CESTAT, East Regional Bench, Kolkata.

Summary

Issues:
Challenge to excise duty notifications seeking exemption under Notification No. 56/2003-C.E.

Analysis:
The petitioner, a partnership firm engaged in manufacturing P & P Medicament, sought exemption from excise duty under Notification No. 56/2003-C.E. The petitioner invested a substantial amount from 2005 to 2008 and continued investing until 2014. The industrial production began in 2009, and the petitioner claimed entitlement to exemption under the said notification.

During arguments, the petitioner's counsel highlighted that the Commissioner had passed orders confirming eligibility for credit on duty payable based on amended notifications dated 27.03.2008 and 10.06.2008. Several appeals were filed and pending before the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata, seeking a direction to dispose of the appeals while the writ petition is pending in court.

Both parties agreed to direct the Appellate Tribunal to examine and decide on the pending appeals filed by the petitioner. The High Court directed the Tribunal to settle the disputed facts and law involved in the appeals (E/75930/2014-DB, E/76003/2015, E/76004/2016, E/75290/2016) by a reasoned order within two months. The writ petition was listed for further proceedings upon receiving the Tribunal's decision.

The High Court's order was to transmit a copy to the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata, for information and necessary compliance. The judgment focused on resolving the issues related to excise duty notifications and the petitioner's claim for exemption under the specified notification, ensuring a timely decision by the Appellate Tribunal on the pending appeals.