1996 (12) TMI 83 - SC - Central Excise

Summary

The Supreme Court dismissed the appeal regarding short levy of duty on rectified spirit used in manufacturing medicinal and toilet preparations. The High Court judgment was upheld, stating that the notice for duty payment fell within the six-month recovery period. The circular on duty levy was found to be enforceable prospectively, and the appellants were estopped from challenging the revised demand notice. The appeal was dismissed with no costs.