COLLECTOR OF CUSTOMS & CENTRAL EXCISE & ANR. v. M-S. ORIENTAL TIMBER INDUSTRIES

Citation: [1985] 3 S.C.R. 475

Court: Supreme Court of India

Bench: D.A. DESAI, AMARENDRA NATH SEN

Case summary

ench noted that the real dispute was as to at what stage the excise duty becomes leviable on the goods. 1670, the Divi· son Bench of the High Court allowed the appeal and quashed the said two notices.

Judgment text

ench noted that the real dispute was as to at what stage the excise duty becomes leviable on the goods. 1670, the Divi· son Bench of the High Court allowed the appeal and quashed the said two notices.