2003 (4) TMI 123

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..... OF PUNJAB & HARYANA AT CHANDIGARH - HC
Dated:- 1-4-2003
88 of 2001 - -
Central Excise
N.K. Sodhi and N.K. Sud, JJ.   [Judgment per : N.K. Sodhi, J. (Oral)]. - This is a petition fil .....

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..... tions raised before it pertained to valuation of the goods for the purpose of levying excise duty. On a conjoint reading of the provisions of Sections 35H and 35L of the Act, we are of the view that t .....

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