2025 (7) TMI 1261

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....UOI Mr. Vedansh Anand, GP PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present two petitions have been filed on behalf of the Petitioners-D.B. Power Limited and M.B. Power (Madhya Pradesh) Limited under Articles 226 and 227 of the Constitution of India inter alia challenging the office memorandum dated 10th March, 2023 (hereinafter, the 'office memorandum') issued by the Department of Revenue. 3. Vide the office memorandum, the Department of Revenue inter alia directed that, where the period of 120 months has expired in respect of the Central Excise Duty exemption and the Mega Power Projects certificates for all goods cleared at the exempted rate of Excise Duty have not been submitted, p....

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....onths ie.. from a period of 120 months to a period of 156 months exemption, for purposes of availing Excise Duty (iv) Pass any other or further order as this Hon'ble Court may deem fit in the facts and circumstances of the present case, as also in the interest of justice." 5. Notice was issued in W.P. (C) 8073/2023 on 1st June, 2023. The petition, W.P. (C) 9187/2023 was tagged with the said petition on 12th July, 2023. Thereafter, the ld. ASG was also requested to assist the Court in the matter. However, on 11th August, 2023, the recovery proceedings were directed to be kept in abeyance. The relevant portion of the order dated 11th August, 2023 is extracted hereunder: "Learned ASG has placed for our perusal a copy of an....

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....that as per the direction of the Hon'ble Court, a meeting was held on 24.03.2025, under the chairmanship of Joint Secretary (Thermal), Ministry of Power (respondent no.3) and the same was attended by the Director, Department of Revenue, Ministry of Finance on behalf of respondent no. 1 and other officials from both the ministries. The Minutes of Meeting is attached at Annexure-R3/I. 5. It is to further submitted that the representative of Department of Revenue, Ministry of Finance (respondent no. 1) has confirmed in the said meeting that the time period has already been extended to 156 months for excise duty benefits for provisional mega projects through an amendment to the Finance Act, 2024. A copy of the same is attached at Annex....