2000 (1) TMI 68

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..... Joshi states that he would like to file a petition challenging the duty on water filters/purifiers inasmuch it is the obligation of the State and the Union of India to provide potable water. He further submitted that Article 21 is much wider. It is for the State to provide bare necessities of life. He submitted that pure drinking water is essential to existence of life, and if drinking water is n .....

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..... ng any opinion on the merits of this case, looking to the peculiar facts and circumstances of this case, we quash and set aside the order dated 30-9-1999 dismissing the appeal for non-compliance of provisions of Section 35F of the Act. We restore the appeal to the file of Commissioner (Appeal), Central Excise Customs, Baroda and we direct the Commissioner (Appeals), Central Excise Customs, Bar .....

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