1971 (11) TMI 55 - HC - Central Excise

Summary

The High Court of Judicature at Madras ruled in favor of the petitioner, a partnership firm, in a case regarding the levy of excise duty on reconstituted firms. The court quashed the orders of the excise authorities, stating that the reconstituted firms should not be treated differently for excise duty purposes. The court cited a previous case to support its decision. The writ petitions were allowed, and no costs were awarded.