TRIBENI METALLOYS PVT LTD Vs. COMMISSIONER CENTRAL EXCISE AND SERVICE TAX
HIGH COURT OF GAUHATI
Tribeni Metalloys Pvt Ltd
Commissioner Central Excise And Service Tax
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Achintya Malla Bujor Barua, J. -
(1.) Heard Mr. D. Saikia, learned Senior counsel for the appellant and Mr. S.C. Keyal, learned Assistant Solicitor General appearing on behalf of the respondent.
(2.) By an Office Memorandum No.EA/1/2/96-IPO of the Ministry of Industry of the Govt. of India an Industrial Policy for the North Eastern Region was notified. The said policy amongst others also provided that the industrial activities would be free from income tax and excise duty for a period of ten years from the commencement of production.
(3.) In furtherance thereof a notification No.32/99-CE dated 08.07.1999 was issued by the Central Government in exercise of the powers under Section 5A(1) of the Central Excise Act, 1994 read with Section 3(3) of the Additional duties of Excise (Goods of special Importance) Act, 1957 and Section 3(3) of the Additional Duties of Excise (Textile and Textile Articles) Act, 1978.;
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