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Review of Supreme Court Judgment---Scope---Levy of excise duty on a chemical called “Leucophor”---Petitioner-company manufactured a product/chemical called “Leucophor”---Customs and revenue authorities demanded excise duty from the petitioner-company in respect of the said product---Petitioner filed a constitutional petition before the High Court praying that “Leucophor” was not classifiable under Entry 04.03 of the First Schedule to the Central Excises and Salt Act, 1944; that demand of excise duty by customs and revenue authorities was an afterthought and such belated demand had been raised after goods had been cleared and sold---High Court allowed said constitutional petition, relying on one of its under earlier judgment on the subject passed in Constitution Petition No. D-865 of 1992 a...
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