Union of India Vs Dharampal Premchand Ltd. (Tripura High Court)
In the case of Union of India Vs Dharampal Premchand Ltd., the Tripura High Court dealt with the issue of excise duty exemption and the delay in raising demands by the inspecting authorities. Despite the respondent’s arguments about the lapse in issuing notices and the incorrect imposition of excise duties, the Court acknowledged the substantial amount involved (approximately Rs. 98 crores). The Court found merit in the respondent’s claim that excise duty on kimam (a compound purchased from suppliers) had already been paid, and a second payment should not be levied. The Court remanded the case to the Commissioner of Central Excise for further inquiry into the supplier’s details and records related to the transactions. If it is found that the duty has already been paid, the demand would be dropped. The Court set aside the earlier orders and directed the matter be reconsidered by the Commissioner of Central Excise, Shillong, for a fresh decision.
FULL TEXT OF THE JUDGMENT/ORDER OF TRIPURA HIGH COURT
Heard Mr. Paramartha Datta, Learned counsel assisted by Mr. Soumya Chaudhury, Learned counsel appearing for the appellants as well as Dr. A. Saraf, Learned senior counsel assisted by Mr. Koushik Roy, Learned counsel and Mr. Pritam Baruah, Learned counsel appearing for the respondent.
