1996 (12) TMI 57 - SCH - Central Excise

Summary

The Supreme Court held that the demand for differential duty from 16-11-1981 was justified, following the decision in Ballarpur Industries Ltd. v. Asstt. Collector of Customs & Central Excise. The appeal was allowed, the impugned order was set aside, and the order of Collector (Appeals) was restored. No costs were awarded. (Citation: 1996 (12) TMI 57 - SC Order)