2015 (4) TMI 568

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...., Adv., Mr Vivek Sharma, Adv., Ms L Charanaya, Adv., Mr Aditya Bhattacharya, Adv., Mr R Ramachandran, Adv., Mr Hemant Bajaj, Adv., Mr Ambarish Pandey, Adv., Mr Anandh K, Adv. and Mr. Rajesh Kumar, Adv. For the Respondents : Mr A K Sanghi, Sr. Adv., Mr Arijit Prasad, Adv., Mrs B Sunita Rao, Adv. and Mr B Krishna Prasad, Adv. ORDER The appellant which is Government of Assam Undertaking is e....

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....ts namely:- (a) New industrial units which have commenced their commercial production on or after the 24th day of December, 1997. (b) Industrial units existing before the 24th day of December, 1997 but which have undertaken substantial expansion by way of increase in installed capacity by not less than twenty five per cent on or after the 24th day of December, 1997." As mentioned above, a....

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....also dismissed the appeal. In arriving at the aforesaid conclusion, the Tribunal has mentioned that the language of the para 3 (b) clearly states that the substantial expansion should have been undertaken after 24.12.1997 whereas in the present case it was undertaken much before i.e. on 30.9.1997. In the process, it has also contrasted the language of clause 3(b) with clause 3(a) noticing that cla....