2003 (4) TMI 123

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..... uation cases - 88 of 2001 - - - Dated:- 1-4-2003 - N.K. Sodhi and N.K. Sud, JJ. [Judgment per : N.K. Sodhi, J. (Oral)]. - This is a petition filed by the Revenue under Section 35H(1) of the .....

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..... 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 the present petition is not maintainable and t .....

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