COMMON ORDER

Dt.24.03.2023 (Prashant Kumar Mishra, CJ)

In this batch of writ petitions, petitioners challenge the constitutional validity of the impugned notifications, i.e. notification No.318/FSSAMP/2014-20, dated 08.01.2020, published on 10.01.2020, and notification No.318/FSSA/AP/2014-21 dated 06.12.2021, issued by the Commissioner of Food Safety, by invoking Section 30(2)(a) of the Food Safety and Standard Act, 2006 (for short, “the FSSA, 2006”) thereby prohibiting the manufacture, storage, distribution, transportation and sale of Gutka/Pan Masala which contains Tobacco and Nicotine as ingredients and chewing tobacco products etc., within the meaning of Sections 3(m) and 3(p) of the Cigarettes and Other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution) Act, 2003 (for short, “the COTPA, 2003”); as such, the writ petitions are heard together and disposed of by this common order.

2. Challenge to the notification is mainly on the ground that the Central Government is levying and collecting excise duty on the production of Tobacco products under the Central Excise Act, 1944 and that Tobacco and Tobacco related pro