M/S. Mangalam Organics Ltd vs Union Of India

The Supreme Court held that Section 11C of the Central Excise Act, 1944 grants discretionary power to the Central Government to issue notifications regarding the non-recovery of excise duty based on prevalent practices. The Court affirmed the High Court's conclusion that there is no obligation on the Government to issue such notifications, thus precluding the issuance of a mandamus. The appeal was dismissed, upholding the High Court's judgment.