WA 401/2006 BEFORE HON’BLE MR. JUSTICE RANJAN GOGOI HON’BLE MR. JUSTICE HRISHIKESH ROY WRIT APPEAL NO. 401 OF 2006 WRIT APPEAL NO. 402 OF 2006 WRIT APPEAL NO. 403 OF 2006 WRIT APPEAL NO. 404 OF 2006 WRIT APPEAL NO. 405 OF 2006 WRIT APPEAL NO. 406 OF 2006 WRIT APPEAL NO. 407 OF 2006 WRIT APPEAL NO. 408 OF 2006 WRIT APPEAL NO. 409 OF 2006 WRIT APPEAL NO. 410 OF 2006 WRIT APPEAL NO. 411 OF 2006 WRIT APPEAL NO. 412 OF 2006 WRIT APPEAL NO. 413 OF 2006 WRIT APPEAL NO. 429 OF 2006 WRIT APPEAL NO. 435 OF 2006 WRIT APPEAL NO. 7 OF 2007 WRIT APPEAL NO. 38 OF 2007 AND WRIT APPEAL NO. 53 OF 2007 IN WRIT APPEAL NO. 401 OF 2006 HERBO FOUNDATION PVT. LTD. REGISTERED OFFICE & FACTORY SHED NOS 21,22,23,24 INDUSTRIAL ESTATE BAMMUNIMAIDAN GHY 21 REPT. BY SAJJAN AGARWAL DIRECTOR OF PETITIONER COMPANY & R/O NILACHAL APARMENTS A K AZAD ROAD GHY 8 & &.. Appellant Versus 1 THE UNION OF INDIA REPT. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPT OF REVEN UE NORTH BLOCK NEW DELHI 2 THE COMMISSIONER OF CENTRAL EXCISE, MARLOW BUILDING, SHILLONG, MEGHALAYA. 3 THE DY. COMMISSIONER, CENTRAL EXCISE, O/O ASSTT. COMMISSIONER OF CENTRAL EXCISE, G.S.ROAD, BHANGAGARH, GUWAHATI-5, ASSAM. & & & & Respondent ADVOCATES FOR THE APPELLANT : DR. A K SARAF MR. D BARUAH MR. S CHETIA MS. N HAWELIA MR. A GOYAL MS. M L GOPE ADVOCATES FOR THE RESPONDENTS : MR. K N CHOUDHURY MR. DUBEY MR. M MAHANTA MR. B K KASHYAP IN WRIT APPEAL NO. 402 of 2006 M/S TREAD N PATCHES HAVING ITS PRINCIPAL PLACE OF BUSINESS AND FACTORY AT FATASIL-KATABARI ROAD, MAN APARA, GHY-25, DIST-KAMRUP, REP. BY ANAND PODDAR, PROP. OF THE APPELLANT FIRM R/O REHABARI, GUWAHATI- 7. .........Appellant Versus 1 THE UNION OF INDIA REP. BY ITS SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI. 2 THE COMMISSIONER OF CENTRAL EXCISE, MARLOW BUILDING, SHILLONG, MEGHALAYA. 3 THE DY. COMMISSIONER, CENTRAL EXCISE, O/O ASSTT. COMMISSIONER OF CENTRAL EXCISE, G.S.ROAD, BHANGAGARH, GUWAHATI-5, ASSAM. ...... Respondents ADVOCATES FOR THE APPELLANT : DR. A K SARAF MR. D BARUAH MR. S CHETIA MS. N HAWELIA MR. A GOYAL MS. M L GOPE ADVOCATES FOR THE RESPONDENTS : MR. K N CHOUDHURY MR. DUBEY IN WRIT APPEAL NO. 403 OF 2006 GODREJ SARE LEE LTD. REGD. OFFICE AT PIROJSHANAGAR, EASTERN EXPRESS HIGHWAY, VIKROLI [E], MUMBAI-79, INDIA AND ALSO HAS A MANUFACTURING UNIT SITUATED AT SHED NO[S] A12 AND B2, MINI INDUSTRIAL ESTATE, KALAPAHAR, GHY-16, REP. BY ITS AUTHORISED REP. B. BASKAR AND R/O INDUSTRIAL ESTATE, BAMUNIMAIDAN, GUWAHATI-21. ....... Appellant Versus 1 THE UNION OF INDIA REP. BY ITS SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI. 2 THE COMMISSIONER OF CENTRAL EXCISE, MARLOW BUILDING, SHILLONG, MEGHALAYA. 3 THE DY. COMMISSIONER, CENTRAL EXCISE, O/O ASSTT. COMMISSIONER OF CENTRAL EXCISE, G.S.ROAD, BHANGAGARH, GUWAHATI-5, ASSAM. ....... Respondent ADVOCATES FOR THE APPELLANT : DR. A K SARAF MR. D BARUAH MR. S CHETIA MS. N HAWELIA MR. A GOYAL MS. M L GOPE ADVOCATES FOR THE RESPONDENTS : MR. K N CHOUDHURY MR. DUBEY IN WRIT APPEAL NO. 404 OF 2006 BELLE HERBALS (P) LTD REGD. OFFICE AND FACTORY AT G.S.ROAD, BARIDUA IN THE DISTRICT OF RI BHOI, PO-AMERUIGOG-781023, MEGHALAYA., REP. BY ONE OF ITS DIRECTOR, MR. NISHANT AGARWAL, R/O REHABARI, GHY-8. .....Appellant Versus 1 THE UNION OF INDIA REP. BY ITS SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI. 2 THE COMMISSIONER OF CENTRAL EXCISE, MARLOW BUILDING, SHILLONG, MEGHALAYA. 3 THE DY. COMMISSIONER, CENTRAL EXCISE, OFFICE OF THE ASSTT. COMMISSIONER OF CENTRAL EXCISE, G.S.ROAD, BHANGAGARH, GUWAHATI-5, ASSAM. .........Respondent s ADVOCATES FOR THE APPELLANT : DR. A K SARAF MR. D BARUAH MR. S CHETIA MS. N HAWELIA MR. A GOYAL MS. M L GOPE ADVOCATES FOR THE RESPONDENTS : MR. K N CHOUDHURY MR. DUBEY IN WRIT APPEAL NO. 405 OF 2006 EMINENT HEALTH CARE & COSMETICS PVT. LTD. HAVING ITS REGD. OFFICE AND FACTORY AT SHED NO.59, INDUSTRIAL ESTTAE, BAMUNIMAIDAM, GUWAHATI-21, REP. BY AMIT AGARWAL, DIRECTOR OF APPELLANT COMPANY AND R/O DONA APARTMENTS, SILPUKHURI, GUWAHATI-3. ........Appellant Versus 1 THE UNION OF INDIA & ORS REP. BY ITS SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI. 2 THE COMMISSIONER OF CENTRAL EXCISE, MARLOW BUILDING, SHILLONG, MEGHALAYA. 3 THE DY. COMMISSIONER, CENTRAL EXCISE, OFFICE OF THE ASSTT. COMMISSIONER OF CENTRAL EXCISE, G.S. ROAD, BHANGAGARH, GUWAHATI-5, ASSAM. ..... Respondents ADVOCATES FOR THE APPELLANT : DR. A K SARAF MR. D BARUAH MR. S CHETIA MS. N HAWELIA MR. A GOYAL MS. M L GOPE ADVOCATES FOR THE RESPONDENTS : MR. K N CHOUDHURY MR. DUBEY IN WRIT APPEAL NO. 406 OF 2006 KAMAKHYA FOODS PVT. LTD. REGD. OFFICE AND FATORY AT PASCHIM BORAGAON, NH 37 BYPASS, PO-GOTANAGAR, GHY-33, REP. BY SANTOSH SHANTILAL GANGWA, DIRECTOR OF THE APPELLANT COMPANY AND R/O MALIGAON, GUWAHATI. ....Appellant Versus 1 THE UNION OF INDIA REP. BY ITS SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI. 2 THE COMMISSIONER OF EXCISE, MARLOW BUILDING, SHILLONG, MEGHALAYA. 3 THE DY. COMMISSIONER, CENTRAL EXCISE, OFFICE OF THE ASSTT. COMMISSIONER OF CENTRAL EXCISE, OFFICE OF THE ASSTT. COMMISSIONER OF CENTRAL EXCISE, GS ROAD, BHANGAGARH, GHY-5, ASSAM. .... Respondents ADVOCATES FOR THE APPELLANT : DR. A K SARAF MR. D BARUAH MR. S CHETIA MS. N HAWELIA MR. A GOYAL MS. M L GOPE ADVOCATES FOR THE RESPONDENTS : MR. K N CHOUDHURY MR. DUBEY IN WRIT APPEAL NO. 407 OF 2009 OZONE PHARMACHETICALS HAVING ITS REGISTERED OFFICE AND FACTORY AT EPIP, AMINGAON, GHY-781 031 IN THE DISTRICT OF KAMRUP, REP. BY SHRI SUBHASH CHANDER SEHGAL, MANAGING DIRECTOR OF THE APPELLANT COMPANY AND RESIDENT OF GURGAON IN THE STATE OF HARYANA. ........Appellant Versus 1 UNION OF INDIA REP. BY ITS SECY, TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. 2 THE COMMISSIONER OF CENTRAL EXCISE, MARLOW BUILDING, SHILLONG, MEGHALAYA. 3 THE DEPUTY COMMISSIONER, CENTRAL EXCISE, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE, G.S. ROAD, BHANGAGARH, GHY-5, ASSAM. & & & &Respondents ADVOCATES FOR THE APPELLANT : DR. A K SARAF MR. D BARUAH MR. S CHETIA MS. N HAWELIA MR. A GOYAL MS. M L GOPE ADVOCATES FOR THE RESPONDENTS : MR. K N CHOUDHURY MR. DUBEY IN WRIT APPEAL NO. 408 OF 2006 GODREJ SARA LEE LTD. REGD. OFFICE AT THATTANCHAVADY, PONDICHERRY-9 , ALSO MANUFACTURING UNIT AT SHED NO. A12 & B2 MINI INDUSTRIAL ESTATE, K ALAPAHAR, GHY-16, REP. BY ITS AUTHORIZED REP. SHRI GUTHULA VENKATSWARA RAO AND R/O CHANDMARI, GHY-3 ....... Appellant Versus 1 THE UNION OF INDIA REP. BY ITS SECY, TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. 2 THE COMMISSIONER OF CENTRAL EXCISE, MARLOW BUILDING, SHILLONG, MEGHALAYA. 3 THE DEPUTY COMMISSIONER, CENTRAL EXCISE, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE, G.S. ROAD, BHANGAGARH, GHY-5, ASSAM. .....Respondents. ADVOCATES FOR THE APPELLANT : DR. A K SARAF MR. D BARUAH MR. S CHETIA MS. N HAWELIA MR. A GOYAL MS. M L GOPE ADVOCATES FOR THE RESPONDENTS : MR. K N CHOUDHURY MR. DUBEY IN WRIT APPEAL NO. 409 OF 2006 OZONE AYURVEDICS HAVING PRINCIPAL PLACE OF BUSINESS AND FACTORY AT EPIP, AMINGAON, GUWAHATI-31, REP. BY SUBHASH CHANDER SEHGAL, PROPRIETOR OF THE PETITIONER FIRM AND R/O GURGAON, IN THE STATE OF HARYANA. ...Appellant Versus 1 THE UNION OF INDIA REP. BY ITS SECY. TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI. 2 THE COMMISSIONER OF CENTRAL EXCISE, MARLOW BUILDING, SHILLONG, MEGHALAYA. 3 THE DY. COMMISSIONER, CENTRAL EXCISE, O/O ASSTT. COMMISSIONER OF CENTRAL EXCISE, G.S.ROAD, BHANGAGARH, GUWAHATI-5, ASSAM. ........Respondent ADVOCATES FOR THE APPELLANT : DR. A K SARAF MR. D BARUAH MR. S CHETIA MS. N HAWELIA MR. A GOYAL MS. M L GOPE ADVOCATES FOR THE RESPONDENTS : MR. K N CHOUDHURY MR. DUBEY IN WRIT APPEAL NO. 410 OF 2006 GODREJ SARA LEE LTD. REGD. OFFICE AT PIROJSHANAGAR, EASTERN EXPRESS HIGHWAY, VIKROLI [E], MUMBAI-79, INDIA AND ALSO MANUFACTURING UNIT AT APDC COMPLEX, CITI, KALAPAHAR, GUWAHATI-16, REP. BY ITS AUTHORISED REP. B. BASKAR AND R/O INDUSTRIAL ESTATE, BAMUNIMAIDAN, GUWAHATI-21. ....Appellant Versus 1 THE UNION OF INDIA REP. BY ITS SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. 2 THE COMMISSIOENR OF CENRTRAL EXCISE, MARLOW BUILDING, SHILLONG, MEGHALAYA. 3 THE DY. COMMISSIONER, CENTRAL EXCISE, O/O ASSTT. COMMISSIONER OF CENTRAL EXCISE, G.S.ROAD, BHANGAGARH, GUWAHATI-5, ASSAM. ....Respondents ADVOCATES FOR THE APPELLANT : DR. A K SARAF MR. D BARUAH MR. S CHETIA MS. N HAWELIA MR. A GOYAL MS. M L GOPE ADVOCATES FOR THE RESPONDENTS : MR. K N CHOUDHURY MR. DUBEY IN WRIT APPEAL NO. 411 OF 2006 COSMO PERSONAL CARE PVT. LTD. HAVING ITS REGISTERED OFFICE AT NEHA APARTMENTS, SATI JAYAMATI ROAD, ATHGAON, GHY-1 AND FACTORY AT EPIP, AMINGAON, GHY-31 REP. BY SHRI SANDEEP KUMAR JAIN, AUTHORIZED REP. OF REPRESENTATIVE OF THE APPELLANT COMPANY AND R/O ATHGAON, GHY. .....Appellant Versus 1 THE UNION OF INDIA REP. BY ITS SECY, TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. 2 THE COMMISSIONER OF CENTRAL EXCISE, MARLOW BUILDING, SHILLONG, MEGHALAYA. 3 THE DEPUTY COMMISSIONER, CENTRAL EXCISE, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE, G.S. ROAD, BHANGAGARH, GHY-5, ASSAM. ..Respondents ADVOCATES FOR THE APPELLANT : DR. A K SARAF MR. D BARUAH MR. S CHETIA MS. N HAWELIA MR. A GOYAL MS. M L GOPE ADVOCATES FOR THE RESPONDENTS : MR. K N CHOUDHURY MR. DUBEY IN WRIT APPEAL NO. 412 OF 2006 GODREJ SARA LEE LTD. REGD. OFFICEA T PIROJSHANAGAR, EASTERN EXPRESS HIGHWAY, VIKROLI [E], MUMBAI-79, INDIA AND MANUFACTURING UNIT AT PLOT NO.38, BYE LANE NO.5, INDUSTRIAL ESTATE, BAMUNIMAIDAM, GHY-21, REP. BY ITS AUTHORISED REP. B. BASKAR AND R/O INDUSTRIAL ESTTAE, BAMUNIMAIDAN, GHY-21. .....Appellant Versus 1 THE UNION OF INDIA & ORS. REP. BY ITS SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI. 2 THE COMMISSIONER OF CENTRAL EXCISE, MARLOW BUILDING, SHILLONG, MEGHALAYA. 3 THE DY. COMMISSIOER, CENTRAL EXCISE, O/O ASSTT. COMMISSIONER OF CENTRAL EXCISE, G.S.ROAD, BHANGAGARH, GUWAHATI-5, ASSAM. ..... Respondents ADVOCATES FOR THE APPELLANT : DR. A K SARAF MR. D BARUAH MR. S CHETIA MS. N HAWELIA MR. A GOYAL MS. M L GOPE ADVOCATES FOR THE RESPONDENTS : MR. K N CHOUDHURY MR. DUBEY IN WRIT APPEAL NO. 413 OF 2006 SHYAM CENTURY FERROUS LTD. REGD. OFFICE AND FACTORY AT EPIP, BYRNIHAT IN THE STATE OF MECHALAYA, REP. BY AJIT KUMAR JANA, DIRECTOR OF PETITIOER COMPANY AND R/O CHRISTIANBASTI, GUWAHATI-5. .....Appellant Versus 1 THE UNION OF INDIA REP. BY ITS SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI. 2 THE COMMISSIONER OF CENTRAL EXCISE, MARLOW BUILDING, SHILLONG, MEGHALAYA. 3 THE DY. COMMISSIONER, CENTRAL EXCISE, O/O ASSTT. COMMISSIONER OF CENTRAL EXCISE, G.S.ROAD, BHANGAGARH, GUWAHATI-5, ASSAM. ..... Respondents ADVOCATES FOR THE APPELLANT : DR. A K SARAF MR. D BARUAH MR. S CHETIA MS. N HAWELIA MR. A GOYAL MS. M L GOPE ADVOCATES FOR THE RESPONDENTS : MR. K N CHOUDHURY MR. DUBEY IN WRIT APPEAL NO. 429 OF 2006 PRAG ELECTRICALS PVT. LTD. REGD. OFFICE & FACTORY AT INDUSTRIAL ESTATE, BAMUNIMAIDAM, GUWAHATI-21, REP. BY KISHALOY PURKAYASTHA, AUTHORISED REPRESENTATIVE OF PETITIONER COMPANY AND RESIDENT OF KAHILIPARA COLONY, GUWAHATI-18. .....Appellant Versus 1 UNION OF INDIA & ORS. REP. BY ITS SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI. 2 THE COMMISSIONER OF CENTRAL EXCISE, MARLOW BUILDING, SHILLONG, MEGHALAYA. 3 THE DEPUTY COMMISSIONER, CENTRAL EXCISE, OFFICE OF THE ASSTT. COMMISSIONER OF CENTRAL EXCISE, G.S.ROAD, BHANGAGARH, GUWAHATI-5, ASSAM. ......Respondents ADVOCATES FOR THE APPELLANT : DR. A K SARAF MR. D BARUAH MR. S CHETIA MS. N HAWELIA MR. A GOYAL MS. M L GOPE ADVOCATES FOR THE RESPONDENTS : MR. K N CHOUDHURY MR. DUBEY IN WRIT APPEAL NO. 435 OF 2006 HINDUSTAN COCO COLA BEVERAGE (P) LTD. REGD. OFFICE AT A.T.ROAD, PO-RRL, JORHAT-785006, ASSAM. .....Appellant Versus 1 UNION OF INDIA & ORS REP. BY THE SECRETARY, GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI. 2 CENTRAL BOARD OF EXCISE & CUSTOMS, GOVT. OF INDIA, MINISRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 COMMISSIONER OF CENTRAL EXCISE, MORELO BUILDING, SHILLONG. 4 ASSTT. COMMISSIONER OF CENTRAL EXCISE, DIVISION, JORHAT. .....Respondents ADVOCATES FOR THE APPELLANT: MR. P.K. GOSWAMI MR. S GANESH MR. K GOSWAMI MR. R BEZBARUAH MR. B PRASAD ADVOCATES FOR THE RESPONDENTS: CENTRAL GOVT. COUNSEL MR. K N CHOUDHURY MR. R DUBEY MS. DEKA MR. J PATOWARY MR. M DUTTA IN WRIT APPEAL NO. 7 OF 2007 ASSAM ROOFING LTD. FORMERLY KNOWN AS ASSAM ASBESTOS LTD., REGD. OFFICE AT BONDA, NARENGI, GHY, DIST. KAMRUP, ASSAM. .....Appellant Versus 1 THE UNION OF INDIA & ORS THROUGH THE SECY. TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI. 2 THE COMMISSIONER OF CENTRAL EXCISE, NORTH EASTERN REGION, DEPTT. OF CENTRAL EXCISE, GOVT. OF INDIA, MORELLO BUILDING, SHILLONG, MEGHALAYA. 3 THE DY. COMMISSIONER, CENTRAL EXCISE, O/O THE ASSTT. COMMISSIONER OF CENTRAL EXCISE, G.S.ROAD, BHANGAGARH, GHY-5, ASSAM. .... Respondents ADVOCATES FOR THE APPELLANT : MRS. M HAZARIKA MS A AJITSARIA MS. A SENAPATI ADVOCATES FOR THE RESPONDENTS : MR. K N CHOUDHURY MR. R DUBEY IN WRIT APPEAL NO. 38 OF 2007 KATHARI PRODUCTS LTD. REGD. OFFICE AT 24/19, THE MALL, KANPUR,UTTAR PRADESH AND HAVING ITS UNIT/OFFICE AT A4, INDUSTRIAL ESTATE, CINNAMARA, JORHAT, ASSAM. .....Appellant Versus 1 UNION OF INDIA & ORS. REP. BY ITS SECY. TO THE GOVT. OF INDIA, MINISTRY OF FINANCE DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI. 2 THE COMMISSIONER OF CENTRAL EXCISE, MARLOW BUILDING, SHILLONG, MEGHALAYA. 3 THE COMMISSIONER OF EXCISE, DIBRUGARH. 4 THE ASSTT. COMMISSIONER, CENTRAL EXCISE, JORHAT. .....Respondents ADVOCATES FOR THE APPELLANT: MR. G N SAHEWALLA MR. S SENAPATI MD ASLAM MR. D SENA MR. M JAIN MR. K R CHOUDHURY ADVOCATES FOR THE RESPONJDENTS : MR. K N CHOUDHURY MR. J PATOWARY CENTRAL GOVT. COUNSEL IN WRIT APPEAL NO.53 OF 2007 1 M/S LUIT BUISNESS PVT. LTD. REGD. OFFICE AT S.S.ROAD, LAKHTOKIA, GUWAHATI, ASSAM, REP. BY PRADIP BHUYAN, A DIRECTOR OF THE PETITIONER COMPANY, S/O LATE TARUN CH. BHUYAN, R/O MILANPUR, CHANDMARI, GHY-21, ASSAM. 2 PRADIP BHUYAN, A DIRECTOR AND SHARE HOLDER OF THE PETITIONER CO., S/O LATE TARUN BH. BHUYAN, R/O MILANPUR, CHANDMARI, GHY-21, ASSAM. .....Appellants Versus 1 THE UNION OF INDIA & ORS REP. BY ITS SECY. TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS, GOVT. OF INDIA, MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI. 3 THE COMMISSIONER OF CENTRAL EXCISE, MARLOW BUILDING, SHILLONG, MEGHALAYA. 4 THE DY. COMMISSIONER, CENTRAL EXCISSE, G.S.ROAD, BHANGAGARH, GUWAHATI-5, ASSAM. 5 ASSTT. COMMISSIONER OF CENTRAL EXCISE, G.S.ROAD, BHANGAGARH, GUWAHATI-5. 6 SUPERINTENDENT OF CENTRAL EXCISE, GUWHATI IV RANGE, BHANGAGARH, GUWAHATI-5. ..... Respondents ADVOCATES FOR THE APPELLANT : MR. S BHARALI ADVOCATES FOR THE RESPONDENTS : MR. K N CHOUDHURY MR. R DUBEY P R E S E N T HON’BLE MR. JUSTICE RANJAN GOGOI HON’BLE MR. JUSTICE HRISHIKESH ROY Date of hearing : 7.5.2009 Date of Judgment : 24.6.2009 JUDGMENT & ORDER (CAV) Ranjan Gogoi, J All these appeals having arisen out of the common order dated 21 .9.2006 passed by a learned Single Judge of this Court, were heard together and are being disposed of by this common judgment and order. 2. A recital of the relevant facts leading to the institution of th e writ petitions, out of which these appeals have arisen, has to be made at the very outset for a better appreciation of the issues involved in the present case s. With a view to provide necessary impetus to the development of i ndustries in the north-eastern region a new Industrial Policy Resolution was not ified by the Government of India on 24.12.1997. A package of incentives and conc essions was announced under the new industrial policy which, inter alia, envisag ed exemption from payment of income tax and central excise for a period of ten y ears as well as for exemption from payment of sales tax, municipal and other loc al taxes in consultation with the State Government. In the present cases, the Co urt would be concerned with the exemption from payment of central excise on indu strial activities in the north-eastern region under the Industrial Policy Resolu tion dated 24.12.1997. As exemption from payment of central excise duty can only be granted by exercise of statutory powers under the Central Excise Act, 1944, Notification No. 33/99-CE dated 8.7.99 was issued under Section 5 of the Act exe mpting goods specified in the schedule to the said Notification cleared from a u nit located in the State of Assam, Tripura, Meghalaya, Mizoram, Manipur, Nagalan d or Arunachal Pradesh, as the case may be from so much of the duty of excise l eviable thereon & &.. &.. as is equivalent to the amount of duty paid by the manuf acturer of goods from the account current maintained under Rule 9 read with Rule 173G of the Central Excise Rules, 1944. Clause 2 of the Notification dated 8.7 .99 contemplated grant of exemption by refund of duty actually paid every month upon proper verification. The new industrial units which had commenced commercia l production on and after 24.12.97 and the existing units undertaking substantia l expansion by way of increase in installed capacity by not less than 25% on or after 24.12.97 were entitled to the exemption contemplated by the Notification d ated 8.7.99. Such exemption was to be for a period not exceeding 10 years from t he date of publication of the Notification i.e. 8.7.99 or from the date of comme ncement of commercial production, whichever is later. 3. Notification No. 33/99-CE dated 8.7.99 was amended by Notificati on No. 35/01-CE with effect from 1.7.2001 in the following manner: (i) in paragraph 1, for the words, figures and letter amount of duty paid by t he manufacturer of goods from the account current maintained under rule 9 read w ith rule 173G of the Central Excise Rules, 1944 , the words, letters and figures amount of duty paid by the manufacturer of goods other than the amount of duty paid by utilization of CENVAT credit under the CENVAT Credit Rules, 2001 shall be substituted. (ii) in paragraph 2, (a) in clause(a), for the words, from the said account current the words, let ters and figures ,other than the amount of duty paid by utilization of CENVAT c redit under CENVAT Credit Rules, 2001, shall be substituted; (b) in clause (b), for the words from the account current the words, letters a nd figures , other than the amount of duty paid by utilization of CENVAT credit under the CENVAT Credit Rules, 2001, shall be substituted. . 4. A further amendment to Notification No. 33/99-CE dated 8.7.99 wi th effect from 23.12.2002 was brought about by Notification No. 61/02-CE. By the said Amendment Notification, the following proviso to Clause 2(b) of the Notifi cation No. 33/99-CE dated 8.7.99 was inserted : Provided that such refund shall not exceed the amount of duty paid less the amo unt of the CENVAT credit availed of, in respect of the duty paid on the inputs u sed in or in relation to the manufacture of goods cleared under this notificatio n. . With effect from the same date i.e. 23.12.2002, a second proviso to Rule 3(3) of the CENVAT Credit Rules, 2002 was added which is to the followi ng effect : Provided further that the CENVAT credit of the duty paid on the inputs used in the manufacture of final products cleared after availing of the exemption under the notification numbers 32/99-Central Excise, dated the Eighth July 1999[G.S.R. 508(E) dated the EighthJuly1999] and 33/99-Central Excise dated the Eighth July 1999 [G.S.R. 509(E) dated the EighthJuly1999], shall be utilized only for payme nt of duty on final products cleared after availing of the exemption under the s aid notification numbers 32/99-Cenral Excise, dated the Eighth July 1999 and 33/ 99-Central Excise, dated the Eighth July, 1999. . 5. By the Finance Act, 2003 (Section 151 read with the Seventh Sche dule) a similar proviso was added to Rule 3(3) of the CENVAT Credit Rules, 2001 w.e.f. 1.7.2001, Notification No. 33/99-CE dated 8.7.99 also stood amended by Se ction 153(1) of the Finance Act, 2003 in the manner specified in the Eighth Sche dule on and from Eighth of July, 1999 to 22nd of December, 2002 (both dates incl usive). The Eighth Schedule to the Finance Act, in effect, inserted the same ame ndment brought about in Clause 2(b) of the Notification No. 33/99-CE dated 8.7.9 9 by the Notification No. 61/02-CE with effect from 23.12.2002. In other words, Clause 2(b) of the Notification No. 33/99-CE dated 8.7.99 was amended retrospect ively with effect from 8.7.99 by the Finance Act, 2003. 6. Section 153 of the Finance Act, 2003 which brought about the afo resaid change contains certain other sub-sections of which sub-section (4) would be relevant. By virtue of the provisions contained in sub-section (4) of Sectio n 153 of the Finance Act, recovery of all amount of duty not collected or refund ed during the period 8.7.99 to 22.12.2002 which would have been collected or not refunded if the provisions of Section 153(1) had been in force during the afore said period, was contemplated. Section 153(1) and (4) along with the provisions of the Eighth Schedule to the Finance Act, the effect and purport of which has b een noticed above, may be usefully extracted hereinbelow: Section 153 (1) The notifications of the Government of India in the erst while Ministry of Finance (Department of Revenue), Nos. G.S.R. 508(E), dated the EighthJuly, 1999 and G.S.R. 509(E), dated the EighthJuly, 1999, issued under su b-section (1) of Section 5A of the Central Excise Act read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Ac t, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties o f Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978) by the Central G overnment shall stand amended and shall be deemed to have been amended in the ma nner as specified in the Eighth Schedule, on and from the Eighthday of July, 199 9 to the 22nd day of December, 2002 (both days inclusive) retrospectively, and a ccordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action taken or anything done or purported to have been taken or done under the said notifications, shall be deem ed to be and always to have been, for all purposes, as validly and effectively t aken or done as if the notifications as amended by this sub-section had been in force at all material times. & & & & & & & & & & & & & & & & & & & & & & & & &.. & & & & & & & & & & & & & & & & & & & & & & & & &.. & & & & & & & & & & & & & & & & & & & & & & & & &.. Section 153 (4) Notwithstanding the cessation of the amendment under sub-section (1) on the 22nd day of December,2002, recovery shall be made of all amounts of duty or interest or other charges which have not been collected or, as the case may be, which have been refunded but which would have been collected or, as the case may be, which would not have been refunded