Law: Central Excises and Salt Act (I of 1944)

Section: 12-A

(a) Central Excises and Salt Act (I of 1944)---

_.-- S, 12-A-Notifications No. SRO 871(1)/82, dated 72.9-1982 and SRO-(1)/82 dated 4-10-1982-Provisional Constitution Order (I of 1981), Art. 9-Exemption from duty-Notification dated 12-9-82 exempting electric bulbs and fluorescent tubes manufactured during period commencing on 4-9-8z and ending on 3-9-83 from duty-Notification dated 4-10-82 issued in supersession of notification dated 12-9-82 giving exemption from duty to only those factories which have gone into production and located in areas where natural gas not available and using furnace oil and liquified petroleum gas --- Petitioner's factory using natural gas as such excluded from exemption from duty vide later notification --- Contention that factories manufacturing electric bulbs equally entitled to exemption from duty as such notification dated 4-10-82 be declared illegal, mala fide and without jurisdiction and Government be called upon to disclose reasons and basis for creating discriminatory treatment--Petitioner not showing not a single instance that prices for using furnace oil and liquified petroleum gas and prices for using natural gas same-Exemption of factory using furnace oil and liquified petroleum gas for such reason, held, proper--Government may exempt any goods or class of goods from levy of excise duty on any terms and conditions.