1986 (5) TMI 168 - AT - Central Excise

Summary

The judgment dealt with the liability of the appellant for excise duty not paid by M/s. Inchek Tyres Ltd. before the nationalization. The Tribunal ruled in favor of the appellant, stating that the appellant cannot be held liable for any amounts due from M/s. Inchek Tyres Ltd. due to the nationalization. The appeal was allowed, and the order in adjudication was set aside.