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KAMAKHYA PLASTICS PVT. LTD. vs. UNION OF INDIA AND 6 ORS.
(Gauhati High Court)

Hon'ble Judges:

ACHINTYA MALLA BUJOR BARUA
Pet. Counsel
Ashok Saraf
Res. Counsel
Na

Petitioner / Applicant

KAMAKHYA PLASTICS PVT. LTD.

Respondent UNION OF INDIA AND 6 ORS.
Court Gauhati High Court
State

Assam

Date Aug 27, 2018
Order No.

WP(C) 5760/2018

Citation

2018(8) TAXREPLY 2948
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ORDER

Heard Dr. A. Saraf, learned senior counsel for the petitioner and Mr. S.C Keyal, learned ASGI for the respondents in the Ministry of Finance and Ministry of Commerce and Industries of the Government of India, as well as the authorities in the office of the Commissioner of Central Excise and Goods and Services Tax at Guwahati. 2. The petitioner is an industrial unit located within the State of Assam and claims to be entitled to certain benefits as regards exemption from excise duty as per the North East Industrial Policy, as contained in the Office Memorandum dated 24.12.1997 and the subsequent notifications of the Central Government for the purpose. As per the North East Industrial Policy of 1997, exemptions as regards excise duty were applicable to such industrial units, which had commenced their commercial production on or after 24.12.1997 and also in respect of such industrial unit, which have been in existence prior to 24.12.1997, but had undertaken substantial expansion by ....

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