HIGH COURT
Excise Duty --Exemption--Sum equal to duty exemption to be deposited in escrow account--Withdrawals to be permitted by commissioner--Condition that manufacturer should obtain investment certificate before being allowed to withdraw sum from escrow account--Investment appraisal committee before granting investment certificate calling for details--Recovery of duty by forfeiture of sum in escrow account for failure to produce certificate--Not permissible--Notice to show cause must be issued before action for recovery taken--Investment appraisal committee cannot dictate to commissioner on exercise of jurisdiction--Investment in infrastructure or social projects--What is infrastructure ?--No condition project should endure for ten years--Refusal to issue certificate on ground project not "durable"--Not proper--Trade notice that project should be durable--Contrary to notification--Not valid--Central Excise Act, 1944, s. 5A(1)--Additional Duty of Excise (Goods of Special Importance) Act, 1957, s. 3(3)--Finance Act, 2001, s. 136(3)--Notification Nos. 69/2003-CE, dated August 25, 2003, 8/2004-CE, dated January 21, 2004, and 28/2004-CE, dated July 9, 2004-- Dharampal Satyapal Ltd. v. Union of India (Gauhati)
