The Hon'ble Supreme Court, vide its judgement dated 22 April
2020, in the case of Union of India and Another v M/s V V F
Limited and Another (Civil Appeal Nos 2256-2263 of 2020) and
other connected appeals, has upheld the validity of the
notifications issued under the Central Excise Act, 1944 (Excise
Act), which retrospectively amended the area based exemption
schemes notified in relation to certain areas within Gujarat and
the North Eastern region.
Background
In pursuance of its objective of economic upliftment,
specifically for earthquake hit regions of Gujarat and backward
areas of the north eastern states, the Union Government
(Government) had introduced incentive schemes for new industries
located in such areas. One such scheme, effected through several
notifications (Original Notifications) issued under the Excise Act,
provided for exemption from excise duty levied on manufactured
goods, for a period ranging from five to ten years from the date
