1979 (9) TMI 190 - Board - Central Excise

Summary

The judgment by the Central Board of Excise and Customs addressed seven appeals with common issues against the orders of the Collector of Central Excise, Kanpur. The Board acknowledged the violation of natural justice and directed the cases to be readjudicated after proper inquiry, emphasizing the need to avoid double taxation on the same tobacco and the importance of verifying the genuine nature of the purchase.