COMMNR. OF CENTRAL EXCISE, SHILLONG vs M/S. NORTH EASTERN TOBACCO LTD.

The Supreme Court examined whether a factory established by the respondent company in an Export Promotion Industrial Park (EPIP) in Assam qualifies as a 'new industrial unit' under Central Excise Notification No. 32/99-CE. The Department of Central Excise challenged the findings of the CEGAT, which had ruled in favor of the company's eligibility for duty exemption. The core legal issue centers on the interpretation of the term 'new industrial unit' for the purpose of claiming excise duty exemptions.