STAR PAPER AND BOARD MILL Vs. UNION OF INDIA AND 6 ORS REP BY SECY TO GOVT OF INDIA
LAWS(GAU)-2018-9-72
HIGH COURT OF GAUHATI
Decided on September 12,2018

Star Paper And Board Mill Appellant
VERSUS
Union Of India And 6 Ors Rep By Secy To Govt Of India Respondents

JUDGEMENT

Achintya Malla Bujor Barua, J. - (1.) Heard Dr. A. Todi, learned counsel for the petitioner and Mr. S.C Keyal, learned ASGI for the respondents in the Ministry of Finance and Ministry of Commerce and Industries of the Government of India, as well as the authorities in the office of the Commissioner of Central Excise and Goods and Services Tax at Guwahati.
(2.) The petitioner is a partnership firm located within the State of Assam and claims to be entitled to certain benefits as regards exemption from excise duty as per the North East Industrial Policy, as contained in the Office Memorandum dated 24.12.1997 and the subsequent notifications of the Central Government for the purpose. As per the North East Industrial Policy of 2007, exemptions as regards excise duty were applicable to such industrial units, which had commenced their commercial production on or after 24.12.1997 and also in respect of such industrial units, which were in existence prior to 24.12.1997, but had undertaken substantial expansion by way of increase in the installed capacity after the said date.
(3.) As per the Finance (No.2) Act of 2004, an education cess and a higher education cess was levied on all excisable goods in addition to any other duties of excise chargeable on such goods under the Central Excise Act of 1944. Accordingly the petitioner, apart from the excise duty, had also paid the education cess and the higher education cess as introduced by the Finance (No.2) Act of 2004.;


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