2022 Supreme(UK) 128
S.K.MISHRA, N.S.DHANIK
Sai Auto Industries, through its Proprietor Mrs. Simmi Arora – Appellant
Versus
Union of India – Respondent
Advocates Appeared:
For the Petitioner: Mr. Pulak Raj Mullick, learned counsel.
For the Respondents: Mr. V.K. Kaparuwan, learned Standing Counsel, Mr. Shobhit Saharia, learned counsel, Mr. Tarun Lakhera, learned Brief Holder, Mr. Vipul Sharma, learned counsel.
JUDGMENT :
Sanjaya Kumar Mishra, J.
Heard the learned counsel for the parties.
2. In this writ petition, the present petitioner has prayed for the following reliefs : -
(i) Issue a writ, order or direction in the nature of mandamus to read down the constitutional validity of Area Based exemption vide notification No. 50/2003 CE dated 10.06.2003 (as amended); i.e. to confer the benefit of Central Excise exemption to the industrial unit of the petitioner, established in spot zoned industrial area, i.e., khasra no. 294, Village Bhamrola, Tehsil Kichha, District Udham Singh Nagar; in line with the fiscal incentive in para no. 3.1(i) of the Office Memorandum dated 07.01.2003 (Annexure No. 4), issued by respondent No. 2; and to hold, that the benefit of Central Excise exemption for a period of ten years from May 2005 to April 2015, flows directly from the Office Memorandum dated 07.01.2003 and its Annexure 1, appended to the Office Memorandum; and to hold that the Notification No. 50/2003 CE dated 10.06.2003 (as amended) (Annexure No. 8); issued by respondent No. 3; shall not come in the way to deny the substantial benefit of Central Excise exemption to the unit of the petitioner;
(ii) Issue
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