1994 (10) TMI 75

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..... on Benches of this Court, to which one of us (Pendse, J.) was a party, one dated March 9, 1994 in Writ Petition No. 1835 of 1984 - 1994 (72) E.L.T. 15 (Bom.) (M/s. Chemifine and Another v. Union of India and two Others) and another reported in 1994 (71) E.L.T. 908 (Bom.) (Mehta Pharmaceutical Industries v. Union of India). The decision of the Supreme Court reported in 1994 (72) E.L.T. 805 (S.C.) ( .....

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..... ettes. The petitioners claimed that the Notification was published in the Official Gazette of India and was available to the public at large only on September 3, 1985 and consequently the clearance of various quantities of cigarettes on September 2, 1985 should be on payment of rates of excise duty payable prior to September 3, 1985. The claim of the petitioners is devoid of any merit. The Notific .....

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