Case Law Details
The petitioners “Kutch Chamber of Commerce and Industry, a Voluntary Association of Industrial Units, and other Industrial Units operating in the Kutch District of State of Gujarat, have challenged the Notifications issued by respondent No. 1 bearing No. 16/2008-C.E dated 27.3.2008 as well as Notification No. 33/2008-C.E dated 10.6.2008 on the ground that they have effect of depriving the petitioners and other similarly situated industries and industrial units, set up pursuant to the Notification No. 39/2001-C.E dated 31.7.2001, providing for the exemption from payment of excise duty for five years from the date of commencement of commercial production, to the newly set up industrial units with specific minimum investments as an incentive to set up new industries in Kutch region after the devastating earthquake.
In the first instance it can be said that by impugned notification dated 27.3.2008 as well as 10.6.2008 no drastic change affecting the basis objective of notification dated 31.7.2001 is said to have been made so as to give any reason for grievances to the petitioners. At this stage, it is essential to note that the possibility of creating anomaly voiced by the petitioner in the representation to the central Government has been taken care of, as could be seen from the amendments. The economic legislation therefore as stated by the Apex court has to be viewed from its proper prospective.
The petitions therefore, being bereft of merits, deserves dismissal and accordingly they are dismissed.
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION No. 5909 of 2008
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