1998 (9) TMI 671 - SC - Indian Laws

Summary

The Supreme Court allowed the appeal against the Andhra Pradesh High Court order in a case related to excise duty on "Shower to Shower" prickly heat powder. The appellant was not given an opportunity to substantiate their claim before the assessment order was passed. The Court set aside the orders of the High Court and directed the case to be heard on merits by the Assistant Commissioner of Central Excise.