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Central Excise - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This

Constitutional validity of amendment in the Area Based exemption ...


Court Reviews Excise Amendment Validity: Khasra Exclusion in Notification No. 50/2003-CE Challenged Under Article 226 Judicial Review.

May 27, 2022

Case Laws     Central Excise     HC

Constitutional validity of amendment in the Area Based exemption - Denial of benefit of exemption - exclusion of a particular khasra in the Excise Notification - It is apparent from the prayer clause of the writ petition that the petitioner says that exclusion of a particular khasra in the Excise Notification No. 50/2003-CE dated 10.06.2003 is merely procedural, still, it touches upon the policy of the State Government and, hence, should not be rightly interfered by the Court exercising review jurisdiction under Article 226 of the Constitution of India. - HC

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