2021 (3) TMI 243

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....ompany is engaged in a business manufacture of instant tea. In course of the manufacturing business, the petitioner company is subjected to the provisions of the Central Excise Act, 1944 bearing Registration Number AACCA6496MXM004. The petitioner company also claimed some benefits under the Northeast Industrial Policy for which, certain exemptions are made in respect of excise duties that are payable under the said Act. 3. The procedure adopted for grant of exemption is that the assesee first pays the excise duty and thereafter for the purpose of exemption the duty paid stands refunded. Initially the refund was made to the extent of 100% of the payment of the excise duty. The respondents had issued the Notification No.20/2008-Central Excis....

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....xcise dated 27.03.2008 was assailed in a series of writ petitions before this Court as well as in the other High Courts also. This Court by its judgment in the relevant writ petition had set aside the Notification No.20/2008-Central Excise dated 27.03.2008 which led to the situation that the refund of 100% of the excise duties to be paid stood restored. 6. On an appeal being carried before the Supreme Court by the Department against such judgment of the High Courts, the judgment in the Union of India and Others., -vs- V.V.P. Limited & Others was passed which is reported in 2020 SCC Online SC 378. By the said judgment of the Supreme Court, the judgments of the High Courts interfering with the Notification No.20/2008-Central Excise dated 27.....

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....asis of the add-ons made to the goods manufactured. After arriving at the special rate, if any as per the order to be passed by the Principal Commissioner, GST further process against the petitioner as per law may be initiated. Till such decision is taken, no coercive measure be taken against the petitioner pursuant to the communication impugned dated 01.01.2021 as well as not to pursue with the communication dated 22.01.2001 made from the Office of the Assistant Commissioner of GST Guwahati to the AGM/Branch Manager, State Bank of India. 9. The Principal Commissioner of GST shall do the needful as indicated above within a period of 6 (six) weeks from the date of receipt of the certified copy of the order. 10. It is made clear that if any....