- (1.) Respondent No. 1 herein has filed an application for revocation of leave granted in favour of the appellant, inter alia, on the premise that the order impugned in this appeal was wrongly said to have been passed in Writ Petition No. 628/2005 which had already been disposed of on 20-4-2006. Respondent No. 1 had set up a unit for manufacturing MS Inguts Runner Risers, on the land being Khasra Nos. 60-Ka and 61 in the Industrial Estate, Jashodhpur, Tehsil Kotdwar, District Pauri Garhwal (Uttaranchal) now known as Uttarakhand, with effect from 31-6-1997.
(2.) The Central Government issued a notification bearing No. 49/2003 on 10-6-2003 exempting the industries located in the State of Uttaranchal from payment of excise duty. Allegedly, the said notification was to apply only to the new industrial units, namely, those industrial units which had commenced their commercial production on or after 7-6-2003 or the existing industrial units which had increased their installed capacity by not less than 25% on or after the said date. Another Notification (No. 50/2003) was issued by the Central Government on 10-6-2003 whereby those industries which were listed in Annexure-II thereto would be entitled to exemption from payment of central excise duty.
(3.) It is, however, the contention of the Central Government that while issuing the aforesaid notification, it was made clear that no new area shall be included therein and if some new area is included, the industries which would be beneficiaries would be only the new industries.;