COMMISSIONER OF CENTRAL EXCISE, SHILLONG Vs. DHARAMPAL PREMCHAND LTD.

JUDGEMENT

(1.) This appeal is filed by the Union of India to challenge the judgment of the learned Single Judge dated 08.01.2016 passed in Writ Petition (C) No.144/2010. By the impugned judgment the learned Single Judge was pleased to allow the writ petition setting aside certain notifications of withdrawal of tax concessions holding that the petitioner would continue to get the benefit in terms of the promise for grant of exemptions.

(2.) Learned ASG assigned this appeal is reportedly sick. Learned counsel for the respondents has fairly brought to the notice a decision of the Supreme Court in case of Union of India and Ors. v. Unicorn Industries, reported in (2019) 10 SCC 575 which squarely covers this issue against the respondents. He, however, clarified that the concerned parties are considering filing curative petitions before the Supreme Court.

(3.) Presently, the decision of Supreme Court in case of Unicorn Industries (supra), covers the issue. This appeal, therefore, is allowed. The decision of the learned Single Judge is reversed.