Rejection of application for fixation of special rate to new industrial units set up in North-Eastern States unjustified

Hindustan Unilever Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) CESTAT Kolkata held that rejection of application for fixation of special rate under notification no. 32/99-CE and notification no. 31/2008-CE to new industrial units set up in North-Eastern States is incorrect and are in violation of law. Facts- The appellant are engaged in the manufacture of Oral Preparations, Cosmetics, Hair Care & Skin Care Preparations. On 20.11.1997, the Central Government announced an Industrial Policy, inviting entrepreneurs to set up new industrial Units in North-Easter...