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The High Court of Madhya Pradesh at Indore heard a petition under Article 216 of the Constitution of India. The petitioner, a company manufacturing winding wires and cables, was initially exempted from paying 10% duty on raw materials but was later asked to pay. The court quashed previous orders and directed authorities to reconsider the duty levy in accordance with the exemption notification within four months. No costs were awarded, and any security amount was to be refunded to the petitioner. (Case citation: 1995 (1) TMI 75)
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