Supreme Court - Daily Orders
M/S Dharmpal Satyapal Ltd Etc. vs Union Of India on 25 April, 2017
Bench: A.K. Sikri, Ashok Bhushan
1
ITEM NO.12 COURT NO.7 SECTION IIIB
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition(s) for Special Leave to Appeal (C) No(s).
27670-27672/2014
(Arising out of impugned final judgment and order dated 27/08/2014
in WPC No. 354/2014 27/08/2014 in WPC No. 355/2014 27/08/2014 in
WPC No. 356/2014 27/08/2014 in CMA No. 378/2014 27/08/2014 in CMA
No. 379/2014 27/08/2014 in CMA No. 380/2014 passed by the High
Court Of Tripura At Agarthala)
M/S DHARMPAL SATYAPAL LTD ETC. Petitioner(s)
VERSUS
UNION OF INDIA AND ORS Respondent(s)
(WITH APPLN. (S) FOR DIRECTIONS AND INTERIM RELIEF AND OFFICE
REPORT)
WITH
SLP(C) No. 28133/2014
(WITH INTERIM RELIEF AND OFFICE REPORT)
Date : 25/04/2017 These petitions were called on for hearing today.
CORAM : HON'BLE MR. JUSTICE A.K. SIKRI
HON'BLE MR. JUSTICE ASHOK BHUSHAN
For Petitioner(s) Mr. Shyam Divan, Sr. Adv.
Ms. Samiksha Godiyal, Adv.
Mr. Shaunak Kashyap, Adv.
Mr. Abhaya Kishayap, Adv.
Mr. Rahul Mukherjee, Adv.
Ms. Arushi Bhatnagar, Adv.
For M/s Mitter & Mitter Co.
For Respondent(s) Mr. K. Radhakrishnan, Sr. Adv.
Mr. M. Rambabu, Adv.
Mr. Arijit Prasad, Adv.
Mr. B. Krishna Prasad,Adv.
Signature Not Verified
Mr. Gopal Singh,Adv.
Mr. Rituraj Biswas, Adv.
Digitally signed by
ASHWANI KUMAR
Date: 2017.04.27
16:55:21 IST
Reason: Ms. Varsha Poddar, Adv.
Mr. Shuvodeep Roy,Adv.
2
UPON hearing the counsel the Court made the following
O R D E R
The petitioners herein claim that they are entitled to certain excise exemptions as they had made investment in North Eastern Region pursuant to the North Eastern Industrial Policy dated 24.12.1997 issued vide Notification No. 32/1999-CE and Notification No. 33/1999-CE dated 08.07.1999, which were issued by the Central Government under Section 5A of the Central Excise Act, 1944. The claim of the petitioners was examined by the Investment Appraisal Committee (IAC) but the same was rejected. The petitioners challenged that order by filing a writ petition in the High Court of Agartala. The High Court remitted the case back to the IAC to decide the same after issuing the show cause notice to the petitioners. The IAC rejected the claim once again. This order has been challenged by the petitioners by filing a writ petition in the High Court of Gauhati, primarily on the ground that before passing the said order principles of natural justice were not followed. It may also be mentioned here that the petitioners had units in Gauhati as well as in Agartala. For this reason, the writ petition was filed in Gauhati High Court as well. It is the submission of the petitioners that as far as the Gauhati High Court is concerned, it has already decided that no decision could have been taken by the IAC without complying with the principles of natural justice.
Be that as it may, insofar as petition in the Tripura High Court is concerned, the same is yet to be adjudicated upon. However, in the meantime, the High Court has passed an order dated 12.11.2014 directing the petitioners to deposit 50% of the excise 3 amount as demanded by the Department and furnish security for the remaining 50% to the Assessing Officer. It is this order which has been challenged in these proceedings. When this matter came up for preliminary hearing on 27.10.2014, while issuing notice this Court had stayed the operation and implementation of the impugned order dated 27.08.2014. This stay is operating since then i.e. for the last 2½ years.
Having regard to the aforesaid facts and developments which have taken place and also keeping in mind that the issue involved before the High Court in the writ petition filed by the petitioners is in a narrow compass, we are of the opinion that in order to balance the equities the interim order dated 27.10.2014 granted by this Court should continue for some time more and at the same time it would be appropriate that the High Court decides the writ petition as early as possible and preferably within a period of three months from the date of the receipt of the copy of this order. Till then the interim order dated 27.10.2014 shall continue to operate.
The special leave petitions are disposed of.
Pending application(s), if any, stands disposed of accordingly.
(Ashwani Thakur) (Mala Kumari Sharma)
COURT MASTER COURT MASTER