2012 (11) TMI 1085 - HC - Central Excise

Summary

The High Court of Allahabad dismissed the appeal as the plea regarding levy of excise duty was not raised before the Tribunal. The appellant was advised to seek a review/rectification of the impugned order as per the decision of the Supreme Court in the case of State of Maharashtra vs. Ramdas Shrinivas Naik, AIR 1982 SC 1249.