https://www.taxtmi.com/caselaws?id=41259 The High Court ruled in favor of the petitioners, manufacturers of electronic products, in a case challenging the imposition of excise duty on their products under the Central Excises and Salt Act. The court held that the order passed by the Assistant Collector, which found the products not liable for excise duty, was valid despite not being communicated to the petitioners. The successor's decision to conduct a fresh inquiry was deemed incorrect, and the petitioners were granted relief, allowing them to seek a refund of the deposited amount and directing the Assistant Collector to pay the costs of the petition. en-us Tue, 23 Nov 1982 00:00:00 +0530 Mon, 31 May 2010 18:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41259 The High Court ruled in favor of the petitioners, manufacturers of electronic products, in a case challenging the imposition of excise duty on their products under the Central Excises and Salt Act. The court held that the order passed by the Assistant Collector, which found the products not liable for excise duty, was valid despite not being communicated to the petitioners. The successor's decision to conduct a fresh inquiry was deemed incorrect, and the petitioners were granted relief, allowing them to seek a refund of the deposited amount and directing the Assistant Collector to pay the costs of the petition. Case-Laws Central Excise Tue, 23 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41259