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of <h1>HC at Madras Quashes Demand for Central Excise Duty on A.D. Wet Cells</h1> The HC at Madras quashed the first respondent's proceedings demanding Central Excise duty on A.D. wet cells. The court ruled in favor of the petitioners ... Dutiability of bought out items - Demand The High Court of Judicature at Madras quashed the proceedings of the first respondent regarding the demand for Central Excise duty on A.D. wet cells by the petitioners, citing a previous decision by the CEGAT Tribunal in favor of the petitioners. The court allowed the writ petition, ruling in favor of the petitioners.
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