Central Excise - Delhi High Court judgment in c.w.p. No. 3032/1987 in the case of M/s. The Delhi Bottling Company Ltd. v. Union of India & Anr - Forwarding thereof
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Policy discretion over tax benefit: judicial review inappropriate; similar administrative petitions should be disposed accordingly. The court treated withdrawal of a Modvat tax-credit benefit for aerated waters as a policy decision and declined to entertain the challenge on writ jurisdiction grounds, advising that similar pending administrative cases be disposed of on the same basis, reflecting the principle that extension or withdrawal of fiscal incentives is a matter of executive policy not fit for routine judicial re-examination.
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Provisions expressly mentioned in the judgment/order text.
Policy discretion over tax benefit: judicial review inappropriate; similar administrative petitions should be disposed accordingly.
The court treated withdrawal of a Modvat tax-credit benefit for aerated waters as a policy decision and declined to entertain the challenge on writ jurisdiction grounds, advising that similar pending administrative cases be disposed of on the same basis, reflecting the principle that extension or withdrawal of fiscal incentives is a matter of executive policy not fit for routine judicial re-examination.
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