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Gujarat High Court

Apollo Screens Pvt. Ltd. & vs Union Of India & 2 on 28 March, 2017

Author: Harsha Devani

Bench: Harsha Devani, A.S. Supehia

                  C/SCA/6439/2017                                                 ORDER




                  IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                     SPECIAL CIVIL APPLICATION NO. 6439 of 2017

         ================================================================
                      APOLLO SCREENS PVT. LTD. & 1....Petitioner(s)
                                       Versus
                          UNION OF INDIA & 2....Respondent(s)
         ================================================================
         Appearance:
         AMAL PARESH DAVE, ADVOCATE for the Petitioner(s) No. 1 - 2
         MR PARESH M DAVE, ADVOCATE for the Petitioner(s) No. 1 - 2
         ================================================================

          CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
                 and
                 HONOURABLE MR.JUSTICE A.S. SUPEHIA

                                       Date : 28/03/2017


                                        ORAL ORDER

(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)

1. Mr. Paresh Dave, learned advocate for the petitioners submitted that the manufacturers engaged in the production of the very same goods, viz., Water Filtration and Purification Equipment (Water Filtration Screen) in Haryana State, are allowed to sell and remove such goods from their factory on payment of concessional rate of duty at the rate of 6%. However, the petitioners are not granted benefit of the exemption notification No.12/2012-Cus dated 17.03.2012 and are required to pay duty at the rate of 12.5%, which is in breach of the fundamental rights of the petitioners under Article 14 of the Constitution of India.

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2. The learned advocate further invited the attention of the court to the decisions of this court in the cases of Ralli Engine Ltd. v. Union of India, 2004 (62) RLT (Guj.); Ralli Engine Ltd. and another v. Union of India and others, 2006 (72) RLT 721 (Guj.) and Darshan Board Lam Ltd. v. Union of India, 2013 (287) ELT 401 (Guj.).

3. Having regard to the submissions advanced by the learned advocate for the petitioners, Issue Notice returnable on 10th April, 2017. By way of ad-interim relief, the impugned communication dated 10.03.2017 (Annexure "G" to the petition) is hereby stayed. Direct Service is permitted qua respondents No.2 and 3.

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