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TMI Blog2015 (4) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... ppel - Held that:- After the filing of this appeal, certain subsequent events have taken place and as a result thereof, the issue is not even required to be adjudicated upon in the present appeal. It so happened that vide Section 154 contained in Finance Act, 2003, the withdrawal of the benefit was effected from retrospective effect. Validity of Section 154 was considered by this Court in R.C. Tob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esh Kapur, Adv., Mr S Kashyap, Adv., Mr Abaya Kashyap, Adv., Mr Raghav Narayan, Adv., for M/s Mitter Mitter Co., Mr Gopal Singh, Adv. and M/s Corporate Law Group, Adv. ORDER The appellant herein, namely, Union of India vide Memorandum dated 24.12.1997 unveiled a new Industrial policy for the North Eastern Region. In the said policy, in order to give stimulation to the development of Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Notification was issued whereby exemption of Central Excise was withdrawn in respect of goods under Chapter 21.06 (Pan Masala) and Chapter 24 (tobacco and tobacco substitutes), including cigarettes chewing tobacco etc. This withdrawal Notification was challenged by the respondent by filing the writ petition in the High Court of Guwahati. The learned single Judge dismissed the writ petition. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e effect. Validity of Section 154 was considered by this Court in R.C. Tobacco Pvt. Ltd. And Anr. vs. Union of India and Another 2005 (7) SCC 725. This Court has upheld the constitutional validity of the aforesaid provision. The effect thereof would be that the respondent would not be entitled to any such benefit by virtue of Section 154 of the Finance Act, 2003, and the impugned judgment of the H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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