Page 111 - ELT_15th May 2020_VOL 372_Part 4th

2020 ] UNION OF INDIA v. V.V.F. LTD. 501

Excise authorities, however, granted the exemption only in terms of the amended
Notification Nos. 16/2008-C.E. and 36/2008-C.E. (which are subject matter of
Civil Appeals @ SLP © Nos. 28194-28201 of 2010). Before the High Court, initial-
ly, only the orders passed by the Excise authorities granting refund as per the
subsequent notifications were under challenge. However, subsequently, the orig-
inal writ petitioners also challenged the subsequent Notification Nos. 16/2008-
C.E. and 33/2008-C.E. By the impugned Judgment and Order, the High Court
has refused to entertain the petitions under Article 226 of the Constitution and
dismissed the same filed for refund of the excise duty in view of the provisional
Section 11B of the Central Excise Act. So far as the challenge to the subsequent
Notification Nos. 16/2008-C.E. and 33/2008-C.E. is concerned, the High Court
has not entered into the merits in view of its earlier decision which is the subject
matter before this Court in the case of Civil Appeals @ SLP © Nos. 28194-28201 of
2010. As, in the present appeals, the question is with respect to the challenge to
the subsequent notifications which are also the subject-matter of this Court in the
case of Civil Appeals @ SLP © Nos. 28194-28201 of 2010, all these appeals are also
decided and disposed of together with this common judgment and order.
Civil Appeal Nos. ………….. of 2020 @ SLP (C) Nos. 15481-15489 of 2011
5. These Civil Appeals arise out of the impugned Judgment and Order
passed by the High Court of Sikkim at Gangtok dated 15-11-2010 passed in Writ
Petition Nos. 11/2008 and other allied writ petitions, by which the High Court
has quashed and set aside the similar notifications dated 27-3-2008 and 10-6-2008
allowing the refund of excise duty on value addition basis, on the ground that
the same are against the principle of promissory estoppel. As the original notifi-
cations dated 9-9-2003 as well as OM dated 1-4-2007 and the subsequent notifica-
tions dated 27-3-2008 and 10-6-2008 are as such similar to the Notification No. 16
of 2008 applicable to Kutch area of Gujarat, the present group of Civil Appeals
shall also be governed by this common Judgment and Order.
Civil Appeal No. ……………… of 2020 @ SLP © No. 11878/2015 and other allied
matters
6. All these appeals arise out of the impugned common Judgment and
Order passed by the High Court of Guwahati dated 20-11-2014 in Writ Appeal
No. 243 of 2009 and other allied writ petitions, by which the High Court has
quashed and set aside the subsequent notification dated 27-3-2008 and the sub-
sequent industrial policies of 2007 on the ground that the same are hit by the doc-
trine of promissory estoppel. In some of the writ petitions, the High Court has
disposed of the respective writ petitions following the common Judgment and
Order dated 20-11-2014. The particulars of respective Civil Appeals are as under :

Sl. Item Particulars High IN Judgment
No. No. Court date
1. 3.7 SLP(C) Guwahati WA No. 243/2009 20-11-2014
No. 11878/2015
2. 3.8 SLP (C) Guwahati WP C No. 1242/2013 20-11-2014
No. 19370/2015
3. 3.9 SLP(C) Guwahati WP C No. 3940/2009 20-11-2014
No. 19868/2015
EXCISE LAW TIMES  15th May 2020  111