R.C. Tobacco Pvt. Ltd. & Anr. etc. vs Union of India & Ors.

The Supreme Court addressed the validity of Notification No. 32/99-CE issued under Section 5A of the Central Excise Act, 1944, which provided excise duty exemptions to new industries, including cigarette manufacturers. The Court held that the petitioners, who were job workers for large tobacco companies, were entitled to the benefits of the exemption despite the subsequent withdrawal of the exemption for cigarettes. The Court affirmed the interim order of the Gauhati High Court directing provisional refunds of excise duties paid by the petitioners, emphasizing the need for compliance with the original exemption terms.