JUDGMENT :

Heard Mr. Laxmi Kumaran Varadachari, learned senior counsel for the petitioner, Mr. SC Keyal, learned counsel for the respondents in the GST Department and Mr. S Borthakur, learned CGC for the respondent No.1.

2. The petitioner M/s Jyothy Labs Ltd (MAXO Unit) (formally known as Jyothy Laboratories Limited) is a public limited company registered with the Central Excise Department bearing registration No. AAACJ3213BXMO12 and is engaged in the manufacture of certain excisable products namely mosquito coils falling under HSN 38 08 9191 of the First Schedule to the Central Excise Tariff Act, 1985. The petitioner with the intention to have the benefits under the Northeastern Industrial Policy of 24.12.1997 had established a manufacturing unit within the Northeastern Region. As per the Northeastern Industrial Policy, the petitioner was earlier entitled to an exemption to excise duty to certain extent.

3. By the notifications No.17/2008-CE dated 27.03.2008 and No.31/2008-CE dated 10.06.2008, certain modification was brought in by the respondent authorities to the exemption that was made available to the petitioner under the North Eastern Industrial Policy. The validity and vires of