MCLEOD RUSSEL INDIA LTD. Vs. COMMISSIONER OF CENTRAL EXCISE AND S.T.
HIGH COURT OF GAUHATI
Mcleod Russel India Ltd.
Commissioner of Central Excise And S.T.
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Ajit Singh, J. -
(1.) This appeal is directed against the order dated 24-8-2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata, East Zonal Bench, (in short "Tribunal") whereby it has dismissed appellant's Excise Appeal No. 571/2007.
(2.) The appellant No. 1 is a company owning various Tea Estates in Assam including appellant No. 2 - Dirial Tea Estate.
(3.) The Union of India, vide Memorandum dated 24-12-1997, unveiled a New Industrial Policy for the North Eastern Region and in order to give stimulation to the development of Industrial Infrastructure to the North Eastern Region, the said Region was made tax free for a period of 10 years giving incentives to those who wanted to establish Industries in the Region. Pursuant thereto, Notification No. 33/99-C.E., dated 8-7-1999 was issued granting all exemptions contained therein to New Industrial Units which commenced their commercial production on or after 24-12-1997 and Industrial Units existing before 24-121997 but had undertaken substantial expansion by way of increase in installed capacity by not less than 25% on or after 24-12-1997. The notification also stated the manner in which the exemptions contained therein shall be given effect to.;
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