1982 (9) TMI 70 - HC - Central Excise

Summary

The High Court of Orissa ruled in favor of the petitioner, an existing company manufacturing poster paper, regarding excise duty liability. The petitioner mistakenly paid duty at a higher rate until learning about a relevant judgment. The court directed an investigation into the petitioner's claim and ordered the acceptance of a revised classification list within three months. No costs were awarded. (Case citation: 1982 (9) TMI 70 - High Court of Orissa)