Case Law Details
SC held that It would neither be a case of discrimination nor it can be said that the appellants have any right under Article 14 or Article 19(1)(g) of the Constitution which has been violated by non-issuance of notification under Section 11C of the Act. Once the appellant accepts that in law it was liable to pay the duty, even if some of the units have been able to escape payment of duty for certain reasons, the appellant cannot say that no duty should be recovered from it by invoking Article 14 of the Constitution. It is well established that the equality clause enshrined in Article 14 of the Constitution is a positive concept and cannot be applied in the negative.
Full Text of the Supreme Court Judgment is as follows :-
This appeal arises out of the judgement of the High Court rendered in the writ petition filed by the appellant, wherein the appellant wanted the High Court to exercise its powers under Article 226 of the Constitution of India and issue mandamus to the Central Government directing the Central Government to issue a notification under Section 11C of the Central Excise Act, 1944 (hereinafter referred to as the ‘Act’) to the effect that duty payable by the appellant on goods manufactured by it shall not be paid.
2) Section 11C of the Act reads as under:
“11C. Power not to recover duty of excise not levied or short- levied as a result of general practice.-
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