Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1944: s.11 C - Central Government empowered to issue notification to the effect that in view of a prevalent practice duty payable by asses.see shall not be paid Central Excise Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Act, 1944: s.11 - Central Government empowered to issue notification to the effect that in view of a prevalent practice duty payable by assessee shall not be paid - Non-issuance of such notification - Can a direction be given by Court- Permissibility of- Held: Issuance of a notification u/s.11 is in the nature of subordinate legislation - Directing the Government to issue such a notification would amount to taking a policy decision in a particular manner, which is impermissible - When 'power' is given to Central Government u/s.11 to issue a notification to the effect not to recover duty of excise or recover lesser duty than what is normally payable· under the Act, for deciding whether to issue such a notification or not, there may be various considerations in the mind of the Government - It is purely a policy matter - Merely because conditions laid in the said provisions are satisfied, would not be a reason to necessarily issue such a notification - When an executive authority exercises a legislative power by way of subordinate legislation, such executive authority cannot be asked to· enact the law which it has been empowered to do under the delegated legislative authority - Further, on facts as well, there is no clinching evidence to suggest the existence of a general practice not to levy excise duty, a condition to be satisfied before issuance of notification u/s.11 by Central Government - Plea of Revenue that it is policy of the Government not to issue notification u/s.11 when it benefits only a few assessees, as in the present case, found to be valid and justified - Administrative law - Subordinate legislation. s.11 (c) -Appellant paid excise duty - However, claimed refund of, by seeking issuance of notification u/s. JJC - Held: S.J contemplates those situations where duty is not paid - It does not cover the situation where duty is paid and that is to be reminded. Administrative law - Scope of judicial review - Subordinate. legislation vis-a-vis administrative action - Distinction between - Discussed. Constitution of India - Art. 14 - Violation of - When not - Plea of appellant that non-issuance of notification u/s. 11 (c) by Central Government violated its rights u/Art. 14 - Held: If some units were able to escape payment of excise duty for certain reasons, the appellant ·cannot say that no duty should be recovered from it by invoking Art.14 - It is well established that the equality clause enshrined in Art. 14 is a positive concept and cannot be applied in the negative. |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2017 INSC 388 |
Petitioner | M/s. Mangalam Organics Ltd. |
Respondent | Union Of India |
SCR | [2017] 5 S.C.R. 406 |
Judgement Date | 2017-04-24 |
Case Number | 1338 |
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