Back
VIJAY BISHNOI
Commissioner, Central Goods and Service Tax and Central Excise Dibrugarh – Appellant
Versus
Duroply Industries Limited (Formerly M/s Sarda Plywood Induastries Limited) – Respondent
JUDGMENT :
Vijay Bishnoi, C.J.
1. Heard Mr. S.C. Keyal, learned Standing counsel, CGST, appearing for the appellant. Also heard Mr. A. Kanodia, learned counsel appearing for the respondent.
2. This Appeal under Section 35G of the Central Excise Act, 1944 is preferred by the Department of Revenue being aggrieved with the final order dated 15th June, 2023 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata, in Excise Appeal No. 670/2012.
3. With the consent of the parties, the matter has been heard finally at the admission stage.
4. After hearing the learned counsel for the Revenue, this Court, vide order dated 08.12.2023, framed the following substantial questions of law :
B. Whether the findings of the LD Tribunal is perverse in holding the newly established industry, whereas admittedly ‘M/s Sarda Plywood Industries Ltd, Jeypore is an old wood-based plywood in
The establishment of a new industrial unit, even on the same site, qualifies for tax exemption under Notification No. 20/2007-CE, as affirmed by multiple statutory authorities.
New industrial unit setup in a non-industrial area, but where the Khasra No. is specified in General Exemption No.51 is entitled to exemption under Notification No.50/2003, dated 10.06.2003.
It is equally well settled that even when from the evidence two inferences are possible, then the one drawn by the Tribunal below should be opted.
The main legal point established in the judgment is the application of the principle of legitimate expectation, promissory estoppel, and Section 38A of the Central Excise Act, 1944 in protecting the ....
Point of Law : Notification cannot be construed as having retrospective or retroactive effect to whittle down the accrued rights in favour of the Respondent units which were entitled to rebate.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
