Page 128 - ELT_1st August 2020_Vol 373_Part 3

310 EXCISE LAW TIMES [ Vol. 373

on the authorised operations by the Developer or entrepreneur. The procedure
prescribed for the aforesaid purpose is under Special Economic Zones Rules,
2006.
43. The expression “authorized operations” is defined in Section 2(c) of
the Act as follows :-
Section 2(c) : “authorised operation” means operations” which may be au-
thorised under sub-section (2) of Section 4 and sub-section (9) of
Section 15.
44. Thus, there are two kinds of “authorized operations referred to in
Section 2(c) of the Act. They are as follows :-
(i) By Board of Approval : Such authorised operations which are author-
ised by the Board of Approval under Section 4(2) of the Act authoriz-
ing a developer to undertake in a Special Economic Zone which the
Central Government may authorise; and
(ii) By Development Commissioner : Such authorised operations which
are authorised by the Development Commissioner under Section 15(9)
of the Act in a letter of approval pursuant to approval of proposal un-
der Section 15(3) of the Act.
45. For the sake of convenience, both sub-section (2) of Section 4 and
sub-section (9) of Section 15 of the Act are reproduced below :-

Section 4(2) Section 15(9)
After the appointed day, the Board may, The Development Commissioner may, after
authorise the Developer to undertake in a approval of the proposal referred to in sub-
Special Economic Zone, “such operations” section (3), grant a letter of approval to the
which the Central Government may au- person concerned to set up a Unit and un-
thorise. dertake “such operations” which the Devel-
opment Commissioner may authorise and
every such operation so authorised shall be
mentioned in the letter of approval.

46. As per Section 15(3), the Approval Committee [constituted under
Section 13(1)] may, either approve the proposal without modification, or approve
the proposal with modifications subject to such terms and conditions as it may
deem fit to impose, or reject the proposal in accordance with Section 15(8) of the
Act.
47. Thus, the “authorized operations” contemplated in Section 4(2) is
the operations which the Central Government i.e. the 1st respondent may author-
ise a Developer. The Petitioner was given such a final approval and authorisation
by the 1st respondent vide approval dated 7-10-2008 to locate 48 MW capacity
power plant in the “processing area”.
48. As per Section 15(8) the Central Government may prescribe the
terms and condition, subject to which a Unit shall undertake the authorised op-
eration and the obligations and entitlements.
49. The impugned Guidelines of 2015 which has been purportedly is-
sued under Section 5 of the Act sought not only restricts the future loca-
tion/setting up of the power plant only in a Non-Processing Area but also stated
that those power plants which were already in existence and were locat-
EXCISE LAW TIMES  1st August 2020  128