1997 (9) TMI 124 - HC - Central Excise

Summary

The writ petition seeks to stop the demand for excise duty on tobacco stocks from the crop year 1977-78. Petitioners used the tobacco as manure due to low prices. Instruction 31(f) allows duty exemption if tobacco is used for agriculture. The court directed a representation to be made to the Central Excise Superintendent for a decision within one month. No duty will be collected until then.