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TMI Blog2014 (3) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... investments claimed by the petitioners are entitled to the benefits, then obviously fresh notices will have to be issued. - W.P. (C) No. 111 of 2013 with WP (C) Nos. 292-293 of 2013 - - - Dated:- 3-3-2014 - Deepak Gupta, C.J. and S. Talapatra, J. Shri B. Dubey and K. Roy, Advocates, for the Petitioner. Shri P. Datta, Advocate and Ms. A.S. Lodh, Addl. G.A., for the Respondent. JUDGMENT In these petitions, an interim order was passed by this Court on 9-7-2013 which reads as follows :- On 7th May 2013, we had passed a detailed order which reads as follows : The Government of India issued a policy known as the New Industrial Policy and other concessions in the North-eastern region. Various Notifications, vide Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refunded to it for the purposes provided for under the scheme. In case the Committee finds that such refunded excise has been used for other purposes the State can be a beneficiary along with the Central Government. Mr. Datta, learned counsel, may obtain instruction within 6 (six) weeks as to how soon the said Committee can hold it s meeting. List on 2nd July, 2013. The interim direction to continue till the next date. Pursuant to the said order we have been informed by the learned Advocate General that the State has approached the Central Board of Excise and Customs on 6th June, 2013 to constitute a Committee to finally assess whether the assessee has made the investments in accordance with the notifications referred to in our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be beneficiaries as per the notification. Therefore, we do not understand why such a stand has been taken by the Union of India. We consequently reject this objection and direct that an Investment Appraisal Committee constituted as per the earlier notification shall meet and decide latest by 31st October, 2013 whether the investment made by the assessee are in terms of the notifications referred to in our earlier order as above. A copy of this order be supplied to the learned counsel of the parties. In view of the detailed order passed by us the demand notice is kept in abeyance till the next date. 2. This order was challenged by the Union of India by filing Special Leave Petition (SLP) before the Apex Court and the SLP has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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