1982 (4) TMI 73 - HC - Central Excise

Summary

The High Court of Judicature for Rajasthan at Jodhpur quashed a registered letter sent to M/s. Kamra Bottling Company on April 8, 1981, as the company was considered an independent manufacturer of aerated water under a franchise agreement with M/s. Campa Beverages (P) Ltd. The company was held entitled to exemption under notification No. 80/80-CE. However, the exemption was no longer applicable from February 28, 1982, as per government notification. The writ petition was decided with no order as to costs.