1993 (1) TMI 96 - HC - Central Excise

Summary

The High Court at Calcutta allowed the petitioner's prayer for amendment as Tribeni Tissues Limited merged with I.T.C. The petitioner challenged a decision by the Collector of Central Excise and Customs regarding a notification on paper manufacturing. The Collector's interpretation of the proviso was deemed incorrect by the court. The court ruled in favor of the petitioner, quashing the Collector's order. No costs were awarded.