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M/S Rnb Carbides & Ferro vs The Union Of India & Ors. on 22 October, 2018

7. Precisely for industrial development so as to bring North-East out of the industrial backwardness, investors were extended exemptions/concessions. Now, withdrawal of exemption by reducing the percentage according to the petitioners is not in keeping with the object of the industrial policy, in effect, amount to backtracking aimed at depriving the investors from the benefits of exemptions/concessions extended. The impugned notification reducing excise duty exemption already stands quashed by the Gauhati High Court while allowing batch of writ petitions. The judgment rendered in the writ petitions was assailed by the Union of India by medium of Writ Appeals Nos.230 and 243 of 2009 before the Gauhati High Court unsuccessfully as the appeals were dismissed and it was directed that all the industries set up pursuant to the policy of 1997 and 2007 shall continue to enjoy the benefits of full exemption as per the policy and notifications. The judgment dated 20.11.2014 rendered in the writ appeals captioned "Union of India & ors v. Kamakhya Cosmetics & Pharmaceuticals & ors" has been assailed before the Hon'ble Apex Court by medium of Special Leave to Appeal (C) No.(s)11878 of 2015, which is pending.
Meghalaya High Court Cites 15 - Cited by 0 - Full Document

Modi Revlon Pvt. Ltd vs Commissioner Of Income Tax on 24 November, 2016

12. It is important to note here that the company claimed refund of Basic Excise Duty paid from PLA, in terms of the notification No.32/99 but the refundable duty was restricted to maximum 56% by the subsequent notification No.27.03.2008. The assessee was successful with their challenge to the curtailment notification, before the learned Single Judge but the departmental challenge to the learned Single Judge's order is now awaiting the final decision in the SLP(Civil) No.11878/2015 (Union of India Vs. Kamakhya Cosmetics & Pharmaceuticals Pvt. Ltd.).
Gauhati High Court Cites 10 - Cited by 0 - Full Document

M/S Tripura Ispat vs The Union Of India Through The Secretary on 17 December, 2018

[3] Learned counsel for the parties jointly pray that the present petition be disposed in terms of the aforesaid directions. Ordered accordingly, clarifying that the instant parties shall be bound by the outcome of the decision rendered by Hon'ble the Supreme Court in SLP No.1178 of 2015 titled as Union of India & Ors. versus M/S Kamakhya Cosmetics & Pharmaceuticals & Ors.
Tripura High Court Cites 2 - Cited by 3 - S Karol - Full Document

Silvasa vs Welspun Syntex Ltd on 28 November, 2019

Whereas we find that on the absolutely identical issue that whether payment of National Calamity Contingent Duty can be made by utilizing the Cenvat Credit of Basic Excise Duty has been dealt with by the Hon'ble Gauhati High Court in the case Union of India Vs. Kamakhya Cosmetics Pharmaceutical Pvt. Ltd., 2015 (323) E.L.T. 33 (Gau.) (Ex.-G) wherein it was held that payment of education cess can be made by utilizing Cenvat Credit of Basic Excise Duty.
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 0 - Full Document
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