1995 (2) TMI 86 - HC - Central Excise

Summary

The High Court quashed the order passed by the Superintendent of Central Excise, Balangir Range, stating that he had no jurisdiction to issue the order. The petitioners were found eligible for exemption under Notification No. 23/55-C.E. and were exempted from licensing control. The Court allowed the writ application and made no order as to costs.