JUDGMENT :

S.K. Mishra, J.

By filing this writ petition, the petitioner, which a partnership firm, has prayed for issuance of a writ of certiorari quashing the order of the respondent No.2, i.e. the Deputy Commissioner, Customs & Central Excise, E-Block, Nehru Colony, Dehradun, i.e. Annexure No.X, dated 16.03.2005, whereby the petitioner was directed to start paying the Central Excise duty on future clearances and also imposing the Central Excise Duty on past clearances notified under Notification 50/2003. The petitioner has also prayed for issuance of writ of certiorari quashing the opinion of the respondent No.3 (Annexure No.IX) in expressing to the respondent No.2, his opinion on extension of benefit of exemption to new industrial units established in the category “industrial activities in non-industrial areas”. The petitioner has further prayed for issuance of a writ of mandamus directing the respondent No.3 to allow the benefit of exemption on the strength of Central Excise Notification 50/2003.

2. The Government of India, Ministry of Commerce & Industry (Department of Industrial Policy & Promotion), issued a new industrial policy dated 07.01.2003, providing the fiscal incentives