1996 (12) TMI 83

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..... t's judgment deals only with the aspect of short levy of duty, which was challenged having regard to the provisions of Rule 11 of the Medicinal and Toilet Preparation (Excise Duties) Rules, 1956. 2.The appellants manufacture medicinal and toilet preparations and for that purpose utilise rectified spirit and pay duty thereon. They were served with a notice by the Superintendent of Excise, Sambalp .....

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..... er, Orissa, on the subject of the levy of duty on medicinal and toilet preparations under the Medicinal and Toilet Preparations (Excise Duty) Act. It appears that the procedure set out therein was sought to be enforced retrospectively. The present appellants filed a writ petition and challenged the circular and a demand that had been made upon them pursuant thereto. The High Court of Orissa consid .....

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..... e entire demand must not be enforced and if it includes any demand subsequent to the date of the circular, a revised demand may be issued." 5.It is the case of the respondents, which is set out in paragraph six of the counter filed in this Court, that the notice dated 16th January, 1978, was such revised demand and, in the circumstances, the appellants were estopped from challenging it. To the c .....

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