1982 (5) TMI 41 - HC - Central Excise

Summary

The petitioner, a partnership concern manufacturing Spring Balances and Weighing Machines, was accused of contravening excise laws. The dispute was whether the articles were 'steel furniture' and manufactured with power. The court held that these were factual issues for the Excise Authorities to decide. The petition was dismissed, and the petitioner was directed to respond to the show cause notice before the Departmental Authorities.