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TMI Blog1993 (1) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... udicial review are concerned could well have remained content with a demurrer. The Court cannot reach a conclusion on its own perception and appreciation of the matter. After hearing the learned counsel on both sides, we are of the view that on the material placed before the High Court, the conclusion reached by it is not sustainable. Set aside the judgment of the High Court and remit the writ petition to the High Court for a fresh disposal. - 136 (NM) of 1993 - - - Dated:- 7-1-1993 - M.N. Venkatachaliah and G.N. Ray, JJ. [Judgment]. - We have heard Sri Ganguly, learned Senior Counsel for the appellant and Shri Soli J. Sorabjee, learned Senior Counsel for the respondent. Special Leave granted. 2.Appellant, Union of India, pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt into the question whether "paper-backed aluminium foil" prepared out of duty paid aluminium foil was an article commercially distinct from aluminium foil simpliciter and held : "....The process of backing aluminium foil is undertaken only to make the aluminium foil used for packing the product more attractive. In our judgment, by no stretch of imagination the process of backed aluminium foil can lead to the conclusion that the process amounts to manufacture. Once this conclusion is reached then it is obvious that it is not permissible for the department to levy and collect excise duty twice over, in respect of the same excisable goods falling under the same entry. In our judgment, the department was clearly in error in recovering duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to traverse. Appellant, so far as the proceedings in judicial review are concerned could well have remained content with a demurrer. The Court cannot reach a conclusion on its own perception and appreciation of the matter. 5.After hearing the learned counsel on both sides, we are of the view that on the material placed before the High Court, the conclusion reached by it is not sustainable. 6.Shri Ganguly urged that the High Court was also in error in its view that even if a commercially different article emerged from the process it could not become exigible to duty under the same tariff item under which the duty was paid earlier on the aluminium foil. Sri Ganguly stated that this view of the High Court is clearly contrary to the pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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