Withdrawal of Exemption for use of some part of Naphtha in electricity generation- HC set-aside Tribunal order requiring pre-deposit

Rastriya Chemicals & Fertilisers Ltd. Vs Union of India (Delhi High Court) The Appellant is a Public Sector Undertaking and is a Government Company within the meaning of Section 617 of the Companies’ Act, 1956. The Appellant engages in the manufacture of fertilizers and other chemicals, falling under Chapter Heading 29 and 31 of the Central Excise Tariff Act, 1985. The Appellant has a factory at Thal, in the District of Raigad. and has set up a Steam Generation Plant, which is operated by the use of fuels such as Naphtha and natural gas. he Steam Generation Plant is fired and heat...