Appeal Dismissed for Failure to Raise Excise Duty Plea

The High Court of Allahabad dismissed the appeal due to the failure to raise the plea on excise duty before the Tribunal. The appellant was directed to pursue a review/rectification of the order based on the Supreme Court decision in State of Maharashtra vs. Ramdas Shrinivas Naik, AIR 1982 SC 1249.

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The High Court of Allahabad dismissed the appeal as the plea regarding levy of excise duty was not raised before the Tribunal. The appellant was advised to seek a review/rectification of the impugned order as per the decision of the Supreme Court in the case of State of Maharashtra vs. Ramdas Shrinivas Naik, AIR 1982 SC 1249.

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