WP(C) 2143/2008 BEFORE HON’BLE MR JUSTICE I A ANSARI WP(C) 2143/2008 1. Herbo Foundation Pvt. Ltd A Private Limited Company incorporated under the Companies Act, 1956 and having its Registered office and factory situated at Shed Nos. 21, 22, 23, & 24, Indus trial Estate, bamunimaidan, Guwahati- 781021 (Assam) represented by Sri Samit Gh atak, the Commercial Manager of the petitioner Company and resident of Shed Nos. 21, 22, 23 & 24, Industrial Estate, Bamunimaidan, Guwahati- 781021 - Petitioner Versus 1. Union of India & Ors Represented by the Secretary to the Government of India Ministry of Finance, Department of Revenue, North Block, New Delhi 2. The Under-Secretary to the Government of India, Ministry of Finance (Department of Revenue), New Delhi 3. The Joint-Secretary to the Government of India, Ministry of Finance, (Department of Revenue), New Delhi 4. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 5. The Commissioner of Central Excise & Service Tax, Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 6. The Deputy Commissioner of Central Excise, Office of the Assistant Commissioner Of Central Excise, G.S. Road, Bhangagarh, Guwahati- 781005, Assam - Respondents Advocates for Petitioner 1 Dr. AK Saraf, Sr.Advocate, 2 Mr. D.Baruah, 3 Ms. ML Gope, 4 Mr. S. Chetia Advocates for Respondents 1 Mr. KN Choudhury, Sr. Advocate 2 Mr. R.Dubey 3 Mr.R.Deka 2. WP(C) 1707/2008 1. Kamakhya Cosmetics and Pharmaceuticals Pvt. Ltd. Plot No.11 & 12, Industrial Area, Bamunimaidan, Guwahati-21, represented through its Constituted attorney and authorized Signatory, Sri Debajit Debroy. - Petitioner Versus 1. Union of India, Through Ministry of Finance, Government of India, North Block, New Delhi 2. The Under-Secretary to the Government of India, Ministry of Finance (Department of Revenue), New Delhi 3. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 4. The Deputy / Assistant Commissioner, Central Excise, Guwahati. 5. State of Assam, Through the Chief Secretary, Government of Assam, Dispur, Guwahati-6 6. The Secretary to Govt. of Assam, Department of Industries & Commerce, Dispur, Guwahati-6 - Respondents Advocates for Petitioner 1 Dr. AK Saraf, Sr. Advocate, 5 Mr. D.Baruah, 6 Ms. ML Gope, 7 Mr. S. Chetia Advocates for Respondents 1 Mr. KN Choudhury, Sr. Advocate 2 Mr. R.Dubey 3 Mr.R.Deka 3. WP(C) 2334 / 2008 1. Icon Household products Private limited, A company incorporated under the Companied Act, 1956 having its Registered Offic e at plot No.A-103, PIPDIC Industrial Estate, Mettupalayam, Pondicherry-605009; having one of its Units at B-5(A&B), B-6(A&B), C2(A), Rani Industrial Area, Rani, Kamrup, Assam; Represented by its Authorised Signatory and Business Manager (Guwahati Operations), Sri Rajesh S. Prasad - Petitioner Versus 1. Union of India, Through Ministry of Finance, Government of India, North Block, New Delhi 2. The Under-Secretary to the Government of India, Ministry of Finance (Department of Revenue), New Delhi 3. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 4. The Deputy Commissioner, Central Excise, Guwahati. Division, Bhangagarh, Guwahati-5 5. State of Assam, Through the Chief Secretary, Government of Assam, Dispur, Guwahati-6 6. The Secretary to Govt. of Assam, Department of Industries & Commerce, Dispur, Guwahati-6 - Respondents Advocates for Petitioner 1 Mr. Satyen Sarma, 8 Mr. Jayanta Deka, 9 Ms. Amlan Sarma, 10 Mr. Tarun Krishna Bhuyan Advocates for Respondents 1 Mr. KN Choudhury 2 Mr. R.Dubey 3 Mr.R.Deka 4.WP(C) 2335 / 2008 1. R.C.L. CEMENTS, A company incorporated under the Companied Act, 1956 having its Registered Offic e at Silpukhri, Guwahati and factory situated at Jamunanagar, Umrangso in the District of N.C.Hills, Assam-788931 represented by Sri Subhankar Ghosh, the authorized signatory of the petitioner Company and resident of Silpukhri, Guwahati - Petitioner Versus 1. Union of India, Represented by the Secretary to the Government of India, Ministry of Finance, Department of Revenue North Block, New Delhi 2. The Under-Secretary to the Government of India, Ministry of Finance (Department of Revenue), New Delhi 3. The Joint-Secretary to the Government of India, Ministry of Finance, (Department of Revenue), New Delhi 4. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 5. ,The Commissioner of Central Excise & Service Tax, Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 6. The Assistant Commissioner of Central Excise Service Tax, Shillong Division Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 7. The Deputy Commissioner, Central ExciseDivision, Shillong - Respondents Advocates for Petitioner 1 Dr. AK Saraf, Sr.Advocate, 2. Mr. D.Baruah, 3. Ms. ML Gope, 4. Mr. S.Chetia Advocates for Respondents 1 Mr. KN Choudhury 2 Mr. R.Dubey 3 Mr.R.Deka 5.WP(C) 2337 / 2008 1. Icon Household products Private limited, A company incorporated under the Companied Act, 1956 having its Registered Offic e at plot No.A-103, PIPDIC Industrial Estate, Mettupalayam, Pondicherry-605009; having one of its Units at B-5(A&B), B-6(A&B), C2(A), Rani Industrial Area, Rani, Kamrup, Assam; Represented by its Authorised Signatory and Business Manager (Guwahati Operations), Sri Rajesh S. Prasad - Petitioner Versus 1. Union of India, Through Ministry of Finance, Government of India, North Block, New Delhi 2. The Under-Secretary to the Government of India, Ministry of Finance (Department of Revenue), New Delhi 3. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 4. The Deputy Commissioner, Central Excise, Guwahati. Division, Bhangagarh, Guwahati-5 5. State of Assam, Through the Chief Secretary, Government of Assam, Dispur, Guwahati-6 6. The Secretary to Govt. of Assam, Department of Industries & Commerce, Dispur, Guwahati-6 - Respondents Advocates for Petitioner 1 Mr. Satyen Sarma, 2. Mr. Jayanta Deka, 3. Ms. Amlan Sarma, 4. Mr. Tarun Krishna Bhuyan Advocates for Respondents 1 Mr. KN Choudhury 2 Mr. R.Dubey 3 Mr.R.Deka 6. WP(C) 2464 / 2008 1. A company incorporated under the Companied Act, 1956 having its Register ed Office situated at Purana Titabor, In the district of Jorhat, Assam and its factory at Borera Gaon, P.O. Titabor Dist-Jorhat, Assam represented by Sri Inder Gattani, the Director of the petitioner Company and resident of Titabor, in the District of Jorhat, Assam. - Petitioner Versus 1. Union of India, Represented by the Secretary to the Government of India, Ministry of Finance, Department of Revenue North Block, New Delhi 2. The Under-Secretary to the Government of India, Ministry of Finance (Department of Revenue), New Delhi 3. The Joint-Secretary to the Government of India, Ministry of Finance, (Department of Revenue), New Delhi 4. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 5. ,The Commissioner of Central Excise & Service Tax, Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 6. The Assistant Commissioner of Central Excise Service Tax, Shillong Division Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 7. The Deputy Commissioner, Central ExciseDivision, Shillong - Respondents Advocates for Petitioner 1 Dr. AK Saraf, Sr.Advocate, 2. Mr. D.Baruah, 3. Ms. ML Gope, 4. Mr. S.Chetia Advocates for Respondents 1 Mr. KN Choudhury 2 Mr. R.Dubey 3 Mr.R.Deka 7. WP(C) 2465 / 2008 A company incorporated under the Companied Act, 1956 having its Registered Offic e situated at Esplande Manision, Government place, East, Kolkota-700069 in the State of West Bengal and its factory situated at Bonda Narengi, Assam represented by Sri Mishrilal Rajak, the Deputy Manager(Accounts) Of the petitioner Company and resident of Hatigaon Chariali Sijoo Bari Road, Guwahati-781038 - Petitioner Versus 1. Union of India, Represented by the Secretary to the Government of India, Ministry of Finance, Department of Revenue North Block, New Delhi 2. The Under-Secretary to the Government of India, Ministry of Finance (Department of Revenue), New Delhi 3. The Joint-Secretary to the Government of India, Ministry of Finance, (Department of Revenue), New Delhi 4. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 5. ,The Commissioner of Central Excise & Service Tax, Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 6. The Assistant Commissioner of Central Excise Service Tax, Shillong Division Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 7. The Deputy Commissioner, Central ExciseDivision, Guwahati Division - Respondents Advocates for Petitioner 1 Dr. AK Saraf, Sr.Advocate, 2. Mr. D.Baruah, 3. Ms. ML Gope, 4. Mr. S.Chetia Advocates for Respondents 1 Mr. KN Choudhury 2 Mr. R.Dubey 3 Mr.R.Deka 8. WP(C) 2466 / 2008 A company incorporated under the Companied Act, 1956 having its Registered Offic e situated at Esplande Manision, Government place, East, Kolkota-700069 in the State of West Bengal and its factory situated at Bonda Narengi, Assam represented by Sri Mishrilal Rajak, the authorized signatory of the petitioner Company and resident of Hatigaon Chariali Sijoo Bari Road, Guwahati-781038 - Petitioner Versus 1. Union of India, Represented by the Secretary to the Government of India, Ministry of Finance, Department of Revenue North Block, New Delhi 2. The Under-Secretary to the Government of India, Ministry of Finance (Department of Revenue), New Delhi 3. The Joint-Secretary to the Government of India, Ministry of Finance, (Department of Revenue), New Delhi 4. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 5. ,The Commissioner of Central Excise & Service Tax, Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 6. The Assistant Commissioner of Central Excise Service Tax, Shillong Division Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 7. The Deputy Commissioner, Central ExciseDivision, Guwahati Division - Respondents Advocates for Petitioner 1 Dr. AK Saraf, Sr.Advocate, 2. Mr. D.Baruah, 3. Ms. ML Gope, 4. Mr. S.Chetia Advocates for Respondents 1 Mr. KN Choudhury 2 Mr. R.Dubey 3 Mr.R.Deka 9. WP(C) 2150/ 2008 A private Limited Company within the meaning of The Companies Act, 1956 having its Registered Office and factory at Industrial Estate, Bamunimaidam, Guwahati-781021 represented by Shri Kishaloy Purkayastha, authorized representative of the petitioner Company and resident of Kahilipara colony, Guwahati-781038. - Petitioner Versus 1. Union of India, Represented by the Secretary to the Government of India, Ministry of Finance, Department of Revenue North Block, New Delhi 2. The Under-Secretary to the Government of India, Ministry of Finance (Department of Revenue), New Delhi 3. The Joint-Secretary to the Government of India, Ministry of Finance, (Department of Revenue), New Delhi 4. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 5. ,The Commissioner of Central Excise & Service Tax, Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 6. The Deputy Commissioner of Central Excise, Office of the Assistant Commissioner of Central Excise, G.S.Road, Bhangagarh, Guwahati-781005, Assam - Respondents Advocates for Petitioner 1 Dr. AK Saraf, Sr. Advocate, 2. Mr. D.Baruah, 3. Ms. ML Gope, 4. Mr. S.Chetia Advocates for Respondents 1 Mr. KN Choudhury, Sr. Advocate 2 Mr. R.Dubey 3 Mr.R.Deka 10. WP(C) 2211/ 2008 A private Limited Company having its Registered Office at Stephen House, 6A, R.N.Mukherjee Road, Kolkota-700001 and its manufacturing unit situated at EPIP Complex, Amingaon, Guwahati represented by its authorized signatory Sri Jaswant Sethia, a resident of Nilgiri Apartment, Adabari Tiniali Guwahati. - Petitioner Versus 1. Union of India, Represented by the Secretary to the Government of India, Ministry of Finance, Department of Revenue North Block, New Delhi 2. The Under-Secretary to the Government of India, Ministry of Finance (Department of Revenue), New Delhi 3. The Joint-Secretary to the Government of India, Ministry of Finance, (Department of Revenue), New Delhi 4. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 5. ,The Commissioner of Central Excise & Service Tax, Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 6. The Deputy Commissioner of Central Excise, Office of the Assistant Commissioner of Central Excise, G.S.Road, Bhangagarh, Guwahati-781005, Assam - Respondents Advocates for Petitioner 1 Dr. AK Saraf, Sr.Advocate, 2. Mr. D.Baruah, 3. Ms. ML Gope, 4. Mr. S.Chetia Advocates for Respondents 1 Mr. KN Choudhury 2 Mr. R.Dubey 3 Mr.R.Deka 11. WP(C) 2328/ 2008 VINAY CEMENTS LIMITED A company incorporated under the provisions Companied Act, 1956 and having its Registered Office and factory situated at Jamunanagar, Umrangso in the District of N.C.Hills, Assam-788931 represented by Sri Subhankar Ghosh, the authorized signatory of the petitioner Company and resident of Silpukhri, Guwahati. - Petitioner Versus 1. Union of India, Represented by the Secretary to the Government of India, Ministry of Finance, Department of Revenue North Block, New Delhi 2. The Under-Secretary to the Government of India, Ministry of Finance (Department of Revenue), New Delhi 3. The Joint-Secretary to the Government of India, Ministry of Finance, (Department of Revenue), New Delhi 4. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 5. ,The Commissioner of Central Excise & Service Tax, Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 6. The Assistant Commissioner of Central Excise Service Tax, Shillong Division Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 7. The Deputy Commissioner, Central ExciseDivision, Shillong. - Respondents Advocates for Petitioner 1 Dr. AK Saraf, Sr.Advocate, 2. Mr. D.Baruah, 3. Ms. ML Gope, 4. Mr. S.Chetia Advocates for Respondents 1 Mr. KN Choudhury 2 Mr. R.Dubey 3 Mr.R.Deka 12. WP(C) 2507/ 2008 Guwahati Carbon Limited, Pub-Boragaon, Mouza-Jalukbari, Dist: Kamrup, Guwahati represented through its Director, Shri Jagadish Chandra Paul. - Petitioner Versus 1. Union of India, through Ministry of Finance, Government of India, North Block, New Delhi 2. The Under-Secretary to the Government of India, Ministry of Finance (Department of Revenue), New Delhi 3. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 4. The Deputy / Assistant Commissioner, Central Excise, Guwahati. 5. State of Assam, Through the Chief Secretary, Government of Assam, Dispur, Guwahati-6 6. The Secretary to the Govt. of Assam Department of Industries & Commerce, Dispur, Guwahati-6 - Respondents Advocates for Petitioner 1 Mr. RK Choudhury,Advocate, 2. Mr. AK Gogoi Advocates for Respondents 1 Asstt. Solicitor General of India. 13. WP(C) 2508/ 2008 Brahmaputra Carbon Limited, Industrial Eastate, New Bongaigaon, Assam-783380 represented through its constituted attorney and authorized signatory, Syed Jakir Hussain. - Petitioner Versus 1. Union of India, through Ministry of Finance, Government of India, North Block, New Delhi 2. The Under-Secretary to the Government of India, Ministry of Finance (Department of Revenue), New Delhi 3. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 4. The Deputy / Assistant Commissioner, Central Excise, Guwahati. 5. State of Assam, Through the Chief Secretary, Government of Assam, Dispur, Guwahati-6 6. The Secretary to the Govt. of Assam Department of Industries & Commerce, Dispur, Guwahati-6 - Respondents Advocates for Petitioner 1 Mr. RK Choudhury,Advocate, 2. Mr. AK Gogoi Advocates for Respondents 1 Asstt. Solicitor General of India. 14. WP(C) 2481/ 2008 M/S Manaksia Ltd. duly incorporated and registered under the Companies Act 1956, duly represented by one of its Directors Sri Mahabir Prasad Agrawal, S/o Late Jamuna Prasad Agrawal, having its Registered Office at 8/1, Lalbazar Street, Bikaner Building Kolkotta 700001 and having its Industrial Unit Export Promotion Industrial Park, Amingaon, Guwahati, State of Assam. - Petitioner Versus 1. Union of India, through Ministry of Finance, (Department of Revenue) North Block, Central Secretariat,New Delhi 2. Union of India, through the Secretary, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 3. The Commissioner of Central Excise, Shillong having office at Morellow Compound, Shillong-793001 4. The Deputy Commissioner of Central Excise, Guwahati Division, having office at Guwahati, State of Assam. Central Excise, Guwahati. 5. State of Assam, Through the Chief Secretary, Government of Assam, Dispur, Guwahati-6 - Respondents Advocates for Petitioner 1 Mr. A. Roy ,Advocate, 2. Mr. S. Bhuyan Advocates for Respondents 1 Asstt. Solicitor General of India. 15. WP(C) 2467/ 2008 PDP STEELS LIMITED A company incorporated under the Provisions of Companies Act, 1956, and having its registered office located at Esplande Manison, Government Place East, Kolkota-700069 in the State of West Bengal and its factory situated at Bonda, Narengi, Assam, Represented by Sri Mishri Lal Rajak, the authorized signatory Of the petitioner Company and resident of Hatigaon Chariali, Sijoo Bari Road, Guwahati-781038. - Petitioner Versus 1. Union of India, Represented by the Secretary to the Government of India, Ministry of Finance, Department of Revenue North Block, New Delhi 2. The Under-Secretary to the Government of India, Ministry of Finance (Department of Revenue), New Delhi 3. The Joint-Secretary to the Government of India, Ministry of Finance, (Department of Revenue), New Delhi 4. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 5. ,The Commissioner of Central Excise & Service Tax, Shillong Division, Shillong Commissionerate, Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 6. The Assistant Commissioner of Central Excise Service Tax, Shillong Division Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 7. The Deputy Commissioner of Central Excise, Central ExciseDivision, Guwahati Division. - Respondents Advocates for Petitioner 1 Dr. AK Saraf, Sr.Advocate, 2. Mr. D.Baruah, 3. Ms. ML Gope, 4. Mr. S.Chetia Advocates for Respondents 1. Asstt. Solicitor General of India. 16. WP(C) 2510/ 2008 Digboi Carban (P) Ltd. Industrial Estate, P.O Borguri, Tinsukia, Assam, represented through its Director, Shri Jagadish Chandra Paul. - Petitioner Versus 1. Union of India, through Ministry of Finance, Government of India, North Block, New Delhi 2. The Under-Secretary to the Government of India, Ministry of Finance (Department of Revenue), New Delhi 3. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 4. The Deputy / Assistant Commissioner, Central Excise, Guwahati. 5. State of Assam, Through the Chief Secretary, Government of Assam, Dispur, Guwahati-6 6. The Secretary to the Govt. of Assam Department of Industries & Commerce, Dispur, Guwahati-6 Advocates for Petitioner 1 Mr. RK Choudhury,Advocate, 2. Mr. AK Gogoi Advocates for Respondents 1 Asstt. Solicitor General of India. 17. WP(C) 2718/ 2008 1. M/S Dharampal Satyapal Ltd, (Guwahati Unit) a company incorporated under the provisions of the Companies Act, 1956 and havin g its registered Office at 1711, S.P. Mukherjee Marg, Delhi-110006. 2. M/S Dharampal Premchand Ltd, (Agartala Units) a company incorporated under the provisions of the Companies Act, 1956 and havin g its registered Office at 4873, Chandani Chowk, Delhi-110006. 3. M/S Avichal Buildcon Pvt Ltd, (Guwahati Unit), a company incorporated under the provisions of the Companies Act, and having it s registered Office at 1711, S.P. Mukherjee Marg, Delhi-110006. 4. M/S Abhisar Buildwell Pvt Ltd, (Agartala Unit), a company incorporated under the provisions of the Companies Act, and having it s registered Office at 1711, S.P. Mukherjee Marg, Delhi-110006. - Petitioners Versus 1. Union of India, through the Under-Secretary to the Government of India, Ministry of Finance (Department of Revenue), North Block, New Delhi 2. Ministry of Commerce & Industry, Through the Secretary to the Government of India, Udyog Bhawan, New Delhi. 3. The Deputy / Assistant Commissioner, Central Excise, Guwahati. 4. The Assistant Commissioner, Central Excise, Silchar 5. State of Assam, represented by the Commissioner & Secretary, Department of Industries & Commerce, Dispur, Guwahati-6 6. State of Tripura, represented by the Commissioner & Secretary, Department of Industries & Commerce, Agartala, Tripura. Advocates for Petitioner 1 Mr. SK Medhi, Advocate, 2. Mr. RK Bharali, 3. Mr. A. Islam Advocates for Respondents 1 Asstt. Solicitor General of India. 2 G.A. Assam, 3 G.A. Tripura 18. WP(C) 3070/ 2008 M/s Godrej Sara Lee Limited A company incorporated under the Provisions of Companies Act, 1956 and having its registered office at Pirozesha Nagar, Eastern Express Highway, Vikhroli (East) Mumbai-400079 and one of its factories at Byelane 5, No.38 Industrial Eastate, Bamunimaidam Guwahati 781021 - Petitioner Versus 1. Union of India, Through the Secretary to the Government of India, Ministry of Finance, Department of Revenue North Block, New Delhi 2. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 3. The Commissioner of Central Excise & Service Tax, Shillong Division, Shillong Commissionerate, Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 4. The Assistant Commissioner of Central Excise Service Tax, G.S Road, Bhangagarh, Assam. Advocates for Petitioner 1 Dr. AK Saraf, Sr.Advocate, 2. Mr. D.Baruah, 3. Ms. ML Gope, 4. Mr. S.Chetia Advocates for Respondents 1. Mr. KN Choudhury, Sr. Advocate. 19. WP(C) 187/ 2009 M/s Ozone Ayurvedics, A proprietorship firm having its factory At EPIP, Amingaon, Guwahati-31, Kamrup, Assam - Petitioner Versus 1. Union of India, Through the Secretary to the Government of India, Ministry of Finance, Department of Revenue North Block, New Delhi 2. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 3. The Commissioner of Central Excise & Service Tax, Shillong Division, Shillong Commissionerate, Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 4. The Deputy Commissioner, Central Excise Service Tax, G.S Road, Bhangagarh, Assam. Advocates for Petitioner 1 Mr. S. Shyam, Advocate, 2. Mr. A. Dhar, 3. Ms. RB Deka Advocates for Respondents 2. Mr. B. Sarma Sr.SC, Excise Deptt. 20. WP(C) 189/ 2009 M/s Ozone Ayurvedics (Unit II) A proprietorship firm having its factory At EPIP, Amingaon, Guwahati-31, Kamrup, Assam - Petitioner Versus 1. Union of India, Through the Secretary to the Government of India, Ministry of Finance, Department of Revenue North Block, New Delhi 2. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 3. The Commissioner of Central Excise & Service Tax, Shillong Division, Shillong Commissionerate, Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 4. The Deputy Commissioner, Central Excise Service Tax, G.S Road, Bhangagarh, Assam. Advocates for Petitioner 1 Mr. S. Shyam, Advocate, 2. Mr. A. Dhar, 3. Ms. RB Deka Advocates for Respondents 3. Mr. B. Sarma Sr.SC, Excise Deptt. 21. WP(C) 195/ 2009 M/s Ozone Pharmaceuticals Limited A Company incorporated under the Companies Act, 1956, having its office at EPIP, Amingaon, Guwahati-31, Kamrup, Assam - Petitioner Versus 1. Union of India, Through the Secretary to the Government of India, Ministry of Finance, Department of Revenue North Block, New Delhi 2. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 3. The Commissioner of Central Excise & Service Tax, Shillong Division, Shillong Commissionerate, Old Peak Hotel Complex, Morellow Compound, M.G.Road, Shillong, Meghalaya. 4. The Deputy Commissioner, Central Excise Service Tax, G.S Road, Bhangagarh, Assam. Advocates for Petitioner 1 Mr. S. Shyam, Advocate, 2. Mr. A. Dhar, 3. Ms. RB Deka Advocates for Respondents 4. Mr. B. Sarma Sr.SC, Excise Deptt. 22. WP(C) 3724/ 2008 M/s S.C.Johnson Products Private Limited, A Company incorporated under the Companies Act, 1956, having its registered office located M-69, M-Block Market, Greater Kailash-II, New Delhi-110048 and its unit 4 situated at Bonda Industrial area, Guwahati (Assam) and the unit 6 situated at Baminimaidan Industrial area, Guwahati (Assam) represented by Mr.Aroop Aditya, the authorized signatory of the petitioner company and resident of C.P.B. Road, Pub Sarania, Byelane 6, Chandmari, Guwahati. - Petitioner Versus 1. Union of India, through Ministry of Finance, Government of India, North Block, New Delhi 2. The Under-Secretary to the Government of India, Ministry of Finance (Department of Revenue), New Delhi 3. The Secretary to the Government of India, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi. 4. Central Board of Excise & Customs, North Block, New Delhi. 5. Commissioner of Central Excise, Guwahati. 6. The Assistant Commissioner, Central Excise, Guwahati. 7. Superintendent of Central Excise, Guwahati. 8. State of Assam, Through the Chief Secretary, Government of Assam, Dispur, Guwahati-6 9. The Secretary to the Govt. of Assam Department of Industries & Commerce, Dispur, Guwahati-6 Advocates for Petitioner 1 Mr. MP Devnath, Advocate, 2. Mr. B. Sarma Advocates for Respondents 1. Mr. KN Choudhury, Sr. Advocate 23. WP(C) 1535/ 2008 M/s N.E. Thermion Private Limited, A Company incorporated under the Companies Act, 1956, having its registered office located at 75/B, Annada Bhawan, GS Road, Ulubari, Guwahati-781 and represented by Shri Jugal Kishore Mahanta, Managing Director of the petitioner company and resident of Usha Court, R.G Baruah Road, Guwahati-781024 - Petitioner Versus 1. Union of India, Represented by the Secretary to the Government of India, Ministry of Finance, Department of Revenue North Block, New Delhi 2. The