GOLDEN TOBACCO LTD Vs. UNION OF INDIA
HIGH COURT OF GAUHATI
Golden Tobacco Ltd.
UNION OF INDIA
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A.M.BUJOR BARUA,J. -
(1.) Heard Ms. M. Hazarika, learned senior counsel for the petitioner and Mr. B. Sharma, learned Standing Counsel for the Central Excise Department.
(2.) The facts in a nutshell leading to this writ petition is that the petitioner Golden Tobacco Company (in short GTC) had arrived at an arrangement with another company namely North Eastern Tobacco Company Limited (in short NETCO). The arrangement was that the NETCO will undertake the manufacture of certain cigarette products in the North Eastern Region, which would be marketed by the petitioner GTC. It is also taken note of that the company NETCO is made up of 51% share holding of another company of the Government of Assam, namely, Assam Industrial Development Corporation (AIDC) and the balance 49% of share was of the petitioner GTC.
(3.) In the resultant arrangement, an issue had arisen as to whether any evasion of payment of excise duty by NETCO would make the petitioner GTC also liable for the same and enable the Department to impose the said burden on the petitioner GTC.;
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