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of <h1>Court restrains excise duty on drums pending appeal, upholds jurisdiction challenge, allows demands issuance.</h1> <h3>RAJARAM CORN PRODUCTS (PUNJAB) PRIVATE LIMITED Versus SUPERINTENDENT, CENTRAL EXCISE RANGE (PBC), MOHALI & OTHERS</h3> RAJARAM CORN PRODUCTS (PUNJAB) PRIVATE LIMITED Versus SUPERINTENDENT, CENTRAL EXCISE RANGE (PBC), MOHALI & OTHERS - 1986 (23) E.L.T. 291 (P. & H.) The High Court restrained the Assistant Collector from levying excise duty on the cost of drums until the appeal against the Collector's order is finalized by the Appellate Tribunal. The petitioner challenged notices issued by the Assistant Collector based on non-returned drums, arguing lack of jurisdiction due to the Collector's previous ruling. The Court clarified that no duty would be levied on the petitioner until the Tribunal's decision, without affecting the Assistant Collector's right to issue demands.
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