1986 (11) TMI 66

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..... te of Rs. 1.50 per kg during the period from March 1, 1973 to April 30, 1973. It appears that by a notification dated November 6, 1965 Glass Wool was originally totally exempted from the levy of Central Excise duty. By a notification dated March 1, 1973 the levy was imposed for the first time at the rate of Rs. 1.50 per kg. On a representation made by the manufacturers of Glass Wool the Government .....

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..... distinction which was made by the notification dated April 30, 1973 between Glass Wool manufactured by Hager's process and Glass Wool manufactured by other process should have been made even in the first instance. Assuming that the levy was high as contended by the petitioners, we are unable to hold on the present material that it was either confiscatory or discriminatory. The writ petition is di .....

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