TaxTMI 
TaxTMI 
2007 (9) TMI 56
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....ident with his family at Gujarat and who came to Sikkim and set up in 2006 a unit for producing Pan Masala marked "123" at a cost of a little under Rs. 3 crore. 2. The unit employs 18 persons. 3. The whole purpose of travelling the entire breadth of the country for the writ petitioner was that a unit for production of Pan Masala was economically viable in Sikkim, since the combined effect of cer....
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....pril, 2007. 7. The impugned Notification thereafter was issued on or about 25th April, 2007 (Page 60 which purports to take out Pan Masala units from the scope of the exemption. 8. The writ petitioner submits that if Central Excise is to be paid, the unit becomes economically non-viable. Further submission is that the production has now been stopped because of its economic implications and that ....
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.... But that pleading is yet to be made and that pleading is yet to be supported. 11. The withdrawal of exemption, has come so extremely close upon the setting up of the writ petitioner's industry, that an interim order is most certainly called for. The writ petitioner is a solvent person and the whole unit is here in Sikkim. If any unpaid Central Excise amount is ultimately found to be due and outs....
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....rance without payment of Central Excise is kept at a minimum. If they delay, and the purported Central Excise dues accruing to them mount up, and recovery poses a problem later on, they will have only themselves to blame. 14. The writ petition is admitted. It will be heard by a Division Bench hereafter as far as that is practicable and possible. But in case of urgency the Rules and usual practice....