PAN PARAG INDIA LTD. FORMERLY KOTHARI PRODUCTS LTD. Vs. THE UNION OF INDIA AND OTHERS
HIGH COURT OF GAUHATI
Pan Parag India Ltd. Formerly Kothari Products Ltd.
The Union Of India And Others
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ACHINTYA MALLA BUJOR BARUA,J. -
(1.) Heard Ms. S.K Kejriwal, learned counsel for the petitioner and Mr. B. Sarma, learned Standing Counsel for the Excise Department.
(2.) The petitioner, which is a Company incorporated under the Companies Act, 1956 having its registered office at Pan Parag House, 24/19 in Kanpur (Uttar Pradesh), carries out the business of manufacture and sale of certain gutkha products. In course of their business, the petitioner amongst others, also owned two manufacturing units/factories/industries namely Unit-1 and Unit-2, which are located at A-1 to A-4 Industrial Estate, Cinnamara, Jorhat.
(3.) As per notification No.8/2004-CE of the Under Secretary to the Government of Assam in the Finance Department, issued under section 5A(1) of the Central Excise Act, 1944 read with Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and Section 136 (3) of the Finance Act, 2001, certain exemptions were granted in respect of excise duties falling under sub-heading 2401.90, 2402.00, 2404.41, 2404.49, 2404.50 or 2404.00 of the First Schedule and the Second Schedule of the Central Excise Tariff Act, 1985, from the whole of duties of excise, additional duties of excise leviable under Central Excise Tariff Act, the Additional Duties of Excise (Goods of Special Importance) Act and National Calamity Contingent duty leviable under section 136(1) of the Finance Act.;
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