2021 (9) TMI 668

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... as well as Mr. K Gogoi, learned counsel for the respondent No.1 being the Union of India. 2. The petitioner M/s Superlite AAC Block Industry is a public partnership firm formed under the Partnership Act, 1932 and carrying on manufacturing of excisable goods such as ACC Blocks, Fly Ash Blocks etc. The petitioner claims for an exemption against payment of excise duties under the North East Industrial Investment Promotion Policy, 2007 (in short NEIIP, 2007). As per the Northeastern Industrial Policy, the petitioner was earlier entitled to an exemption to excise duty to certain extent. 3. By the notifications No.17/2008-CE dated 27.03.2008 and No.31/2008-CE dated 10.06.2008, certain modification was brought in by the respondent authoriti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssioner, the operation of the impugned judgment shall remain stayed." 4. In terms of the order dated 07.12.2015 of the Supreme Court, the respondent GST Department was required to release 50% of the amount that was due to the assessee during the pendency of the appeal before the Supreme Court. The said interim order was passed in an appeal by the Union of India against an assessee namely M/s Kamakhya Cosmetics and Pharmaceuticals and others. The Division Bench of this Court in Raj Coke Industries -vs- Union of India, reported in 2017 (349) ELT 120 (GAU), by a judgment dated 01.12.2016 had provided that the benefit of being paid the 50% of the amount involved as provided by the Supreme Court in its order dated 07.12.2015 would be applicab....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... law for the assessees to refund the 50% amount that as was paid to them pursuant to the interim order dated 07.12.2015 of the Supreme Court. 8. The petitioner claims that they are entitled to the fixation of a special rate in terms of the Notification No. 20/2007-CE dated 25.04.2007 as amended in the event they exercise their option not to avail the special rates specified in the tables in the said notification and for the purpose of availing a special rate, the petitioner is required to apply to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be having jurisdiction over the manufacturing unit of the manufacturer for fixation of a special rate representing the actual value addition. ....