1993 (4) TMI 69 - HC - Central Excise

Summary

The High Court of Gujarat at Ahmedabad heard a case regarding Tariff Entry No. 4823.90 and Exemption Notification No. 135/89-C.E. The court directed the recovery of duty from the petitioners based on the mentioned tariff entry and exemption notification. The petitioners were also instructed to furnish bank guarantees for any difference in duty. The court's directions would remain in place until the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) renders a decision in the appeal. The CEGAT was urged to expedite its decision to allow parties to work out their rights and remedies. The court mentioned the possibility of recovering interest on duty if the petitioner fails in the future. The Special Civil Application was disposed of with no orders as to costs.