The dismissal of S.L.P. filed by M/s. Durga Cement Co. in the Supreme Court against the Patna High Court order in C.W.J.C. No. 209/87(R) - Information regarding - Action to be taken
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Excise rebate entitlement dispute: departmental instruction to seek expedited judicial decisions following dismissal of the challenge. A departmental circular recounts that manufacturers relied on a Ministry of Industry Press Note claiming a 50% excise duty rebate for mini cement plants despite absence of a sustaining Notification; the Patna High Court dismissed that challenge and the subsequent Special Leave Petition was dismissed. The Board instructs that similar matters pending in other High Courts be brought to attention for expeditious decision in the Department's favour and that the guidance be communicated to lower field formations, with case documents available on request.
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Provisions expressly mentioned in the judgment/order text.
Excise rebate entitlement dispute: departmental instruction to seek expedited judicial decisions following dismissal of the challenge.
A departmental circular recounts that manufacturers relied on a Ministry of Industry Press Note claiming a 50% excise duty rebate for mini cement plants despite absence of a sustaining Notification; the Patna High Court dismissed that challenge and the subsequent Special Leave Petition was dismissed. The Board instructs that similar matters pending in other High Courts be brought to attention for expeditious decision in the Department's favour and that the guidance be communicated to lower field formations, with case documents available on request.
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