Jagati Coke PVT LTD vs. The Union Of INDIA And 8 Ors
Held
The Court allowed the interlocutory application for correction. It found that the notification numbers provided in paragraph 2 of the order dated 25.10.2021 were indeed incorrect. The Court directed that paragraph 2 of the previous order be read with the corrected notification numbers. The corrected paragraph 2 now states that the petitioner, an assessee under the Excise Act, 1944, claimed certain exemption in excise duty under notification no. 32/1999 and 33/1999-CE dated 08.07.1999, and that this claim had not yet been considered by the respondent authority. The Court's decision was based on the petitioner's assertion of the correct notification numbers and the limited nature of the grievance presented in the interlocutory application. The operative direction was to incorporate these corrections into the earlier order.
Facts
The petitioner, Jagati Coke Pvt Ltd, filed an interlocutory application (I.A.) seeking a correction in a previous High Court order dated 25.10.2021 in WP(C)/5552/2021. The original order incorrectly cited notification number 20/2007-CE dated 25.04.2007. The petitioner stated that the correct notification numbers relevant to their claim for excise duty exemption were 32/1999 and 33/1999-CE dated 08.07.1999. The petitioner, an assessee under the Excise Act, 1944, had sought exemption under these notifications, but their claim had not yet been considered by the respondent authorities. The present application was filed with this limited grievance.
Key Issues
1. Whether the correct notification numbers for the petitioner's claim of excise duty exemption are 32/1999 and 33/1999-CE dated 08.07.1999, and not notification no. 20/2007-CE dated 25.04.2007, as erroneously recorded in the previous order. Petitioner's argument: The petitioner argued that the notification numbers cited in the previous order were incorrect and that the correct notifications under which they claimed excise duty exemption were 32/1999 and 33/1999-CE dated 08.07.1999. They sought a correction to reflect the accurate details of their claim. Revenue's argument: The judgment does not record any specific argument from the respondents (Revenue) regarding the correctness of the notification numbers. The respondents were represented, but their contentions on this specific point are not detailed.
Sections Cited
Excise Act, 1944
AI-generated summary — verify with the full judgment below
Page No.# 1/3 GAHC010185392021
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/1973/2021 JAGATI COKE PVT LTD A PVT. LIMITED COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A, BIPLAB ANUKUL, CHANDRA STREET, 5-F ELECTRONIC CENTRE, KOLKATA-700072 AND ITS INDUSTRIAL UNIT SITUATED AT DALMAGAON, NEAR RANGIA, DIST- KAMRUP, GUWAHATI, DIST- KAMRUP AND IN THE PRESENT PROCEEDINGS REPRESENTED BY ONE OF ITS DIRECTORS SRI AJAY JAIN VERSUS THE UNION OF INDIA AND 8 ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 2:THE UNDER SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NEW DELHI 3:THE COMMISSIONER GOODS AND SERVICE TAX (EARLIER KNOWN AS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX) BHANGAGARH G.S ROAD GUWAHATI 4:THE ASSISTANT COMMISSIONER GOODS AND SERVICE TAX (EARLIER KNOWN AS ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX) BHANGAGARH G.S ROAD
Page No.# 2/3 GUWAHATI 5:THE DEPUTY COMMISSIONER GOODS
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.