1991 (2) TMI 133 - HC - Central Excise

Summary

The High Court of Madhya Pradesh at Jabalpur ruled in M.P. No. 520 of 1990 that Central Excise duty should be collected at the finished and marketable stage, not at the take-up stage. A penalty of Rs. 1000 was imposed in Misc. Petition No. 535 of 1990, but was quashed based on Circular No. 16/90-CX1 and Trade Notice No. 64/90. The petitions were allowed with no costs.