1992 (1) TMI 112 - HC - Central Excise

Summary

The High Court at Calcutta ruled in favor of the petitioners in a case involving Central Excise duty on ball bearings. The court found that the department failed to proceed with the show cause notice issued to the petitioners. The court concluded that no new excisable item emerged from adding shafts to the ball bearings, and the petitioners were not liable for a fresh levy. The writ petition was successful, and no costs were awarded.