Central Excise - Delhi High Court judgment in c.w.p. No. 3032/1987 in the case of M/s. The Delhi Bottling Company Ltd. v. Union of India & Anr - Forwarding thereof - Central Excise - 280/60/87-CX.8A

Central Excise - Delhi High Court judgment in c.w.p. No. 3032/1987 in the case of M/s. The Delhi Bottling Company Ltd. v. Union of India Anr - Forwarding thereof F. No. 280/60/87-CX.8A Dated 1-12-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Delhi High Court judgment in c.w.p. No. 3032/1987 in the case of M/s. The Delhi Bottling Company Ltd. v. Union of India Anr - Forwarding thereof. In the above Civil Writ Petition, the petitioner, M/s. The Delhi Bottling Company Ltd. have challenged the Government of India Notification No. 203/87, dated the 9th September, 1987 under which the benefit of Modvat scheme was withdrawn in respect of some of the items, including 'Aerated Waters'. The Hon'ble Delhi High Court, vide their order, dated 30th October, 1987 has dismissed the above C.W.P. with the remarks that this is not a fit case for examination under Article 226 of the Constitution of India as this is a Policy Matter whether benefit should be extended or withdrawn. It is understood that similar Writ Petitions challenging the validity of Notification No. 203/87, dated 9-9-1987 may have been filed in collectorates also. Therefore, a copy of the judgment of Delhi High Court in the above referred case is enclosed herewith and cases pending on similar issue in collectorates may be got disposed off on similar lines. COPY IN THE HIGH COURT OF DELHI AT NEW DELHI C.W.P. No. 3032/87 Dated 30-10-1987 The Delhi Bottling Co. Ltd. Petitioner v. U.O.I. Ors.  Respondent Coram : Hon'ble The Chief Justice Hon'ble Mr. Justice G.C. Jain Present : Mr. F. H. S. Talyar Khan with Mr. C.M. Mehta and Mr. P.G. Gokhale, Counsel for the Petitioners. By the impugned order, dated the 9th September, 1987 the Government of India has withdrawn the Modvat benefit to aerated waters which benefit was extended to them by Notification, dated the 1st March, 1987. This is a matter of policy whether the benefit should be extended or withdrawn. It is not a fit case for examination under Article 226 of the Constitution of India, with these remarks the petition is dismissed. Sd/- Yogeshwar Dayal Chief Justice Seal of High Court Delhi Sd/- G.C. Jain Judge