https://www.taxtmi.com/caselaws?id=104310 A notification fixing excise duty on cigarettes by reference to notified price slabs was challenged as inconsistent with central excise valuation provisions. The Tribunal noted that the Bombay High Court had already upheld the levy structure and held that judicial propriety required following that precedent rather than taking a contrary view while it remained operative. On that basis, the notification-based valuation and levy were treated as legally effective, and the assessee's challenge failed. en-us Tue, 10 Sep 1991 00:00:00 +0530 Tue, 28 Feb 2012 16:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104310 A notification fixing excise duty on cigarettes by reference to notified price slabs was challenged as inconsistent with central excise valuation provisions. The Tribunal noted that the Bombay High Court had already upheld the levy structure and held that judicial propriety required following that precedent rather than taking a contrary view while it remained operative. On that basis, the notification-based valuation and levy were treated as legally effective, and the assessee's challenge failed. Case-Laws Central Excise Tue, 10 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104310