In Brief
Mangalam Organics manufactured Rosin and Turpentine using the Bhatti method (involving minimal power use) and sought a government notification under Section 11C of the Central Excise Act, 1944 exempting it from excise duty. The appellant claimed a general practice of non-levy on similar units justified this. The Supreme Court held that Section 11C confers discretionary power, not a mandatory duty. Issuance of such notifications constitutes subordinate legislation that courts cannot mandate. Even accepting arguendo that a general practice existed, the Government's policy decision—not to issue notifications benefiting only two units—was a valid, justiciable policy choice. No violation of Article 14 or 19(1)(g) occurred. The appeal was dismissed.
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