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Duke and Sons Ltd. a Company and anr. Vs. G.T. Kundnani Superintendent of Central Excise and ors. - Court Judgment

LegalCrystal Citation
SubjectExcise
CourtMumbai High Court
Decided On
Case NumberMiscellaneous Petition No. 944 of 1973
Judge
Reported in1979CENCUS41D
AppellantDuke and Sons Ltd. a Company and anr.
RespondentG.T. Kundnani Superintendent of Central Excise and ors.
Excerpt:
1. indian tariff act - item 79(2) import control order hand book is not a statute in pari materia with the excise act. some of the entries from the tariff act from those mentioned in the said entry 79 (2) cannot be connected with some of the items mentioned in the said entry 79 (2).;2. central excises and salt act, 1944 - section 3 - item 1d in the first schedule--concentrates and essences are distinct and not synonymous with each other.;3. central excise rules, 1944 - rule 10 - whether show cause notice is a condition precedent for the demand of differential duty. - orderd.h. reg, j.1. n.b. text of judgment is not being printed in this case for want ofspace--ed...
Judgment:
ORDER

D.H. Reg, J.

1. N.B. Text of Judgment is not being printed in this case for want ofspace--Ed...


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