2020 (11) TMI 556 - SCH - Central Excise

Area Based Exemption - Northeastern/Backward region - substantial expansion or not - doctrine of promissory estoppel - benefit of N/N. 39/2001-CE dated 31-07-2001 - Irregular availment of CENVAT Credit - Bogus Sale - it is argued that in respect of North-eastern area, there is not even a single case of detection of fraudulent availment of benefit. HELD THAT - The petition is dismissed as having become infructuous.

Summary

The Supreme Court of India dismissed Civil Appeal @ SLP (C) No. 19386/2015 and Civil Appeal @ SLP (C) No. 27046/2015 as infructuous. The appeals arose from an Interlocutory Order by the High Court of Guwahati in Writ Petition No. 1153/2013 and Writ Petition No. 1151/2013. The High Court had refused to grant the relief sought in the petitions.