1974 (3) TMI 107 - HC - Central Excise

Summary

The petitioner challenged the levy of Excise duty and sought to quash the order passed by the Collector of Customs and Central Excise. The court found the levy to be bad due to a short levy without proper notice, violating Rule 10 of the Central Excise Rules. The order and notices were quashed, allowing Excise authorities to proceed in accordance with the law. The original petition was allowed, and parties were directed to bear costs.