Supreme Court overturns High Court decision on excise duty for "Shower to Shower" powder

The Supreme Court allowed the appeal against the Andhra Pradesh High Court order regarding excise duty on "Shower to Shower" prickly heat powder. The appellant was not afforded the opportunity to support their claim before the assessment order was issued. The Court overturned the High Court's decisions and instructed the case to be reviewed on its merits by the Assistant Commissioner of Central Excise.

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The Supreme Court allowed the appeal against the Andhra Pradesh High Court order in a case related to excise duty on "Shower to Shower" prickly heat powder. The appellant was not given an opportunity to substantiate their claim before the assessment order was passed. The Court set aside the orders of the High Court and directed the case to be heard on merits by the Assistant Commissioner of Central Excise.

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