https://www.taxtmi.com/caselaws?id=41738 Local anaesthetic manufacture was examined against Item 1(iii) of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, with classification depending on the actual chemical ingredients and the statutory meaning of narcotic drug or narcotic under Section 2(h). The adverse finding on excisability was set aside because the technical controversy could not be resolved against the manufacturer without notice and evidence. The excise demand was also quashed because a final demand creating serious civil liability could not be sustained without prior notice and an opportunity to meet the grounds relied on; the authority was left free to proceed afresh in accordance with natural justice. en-us Tue, 03 Jun 1986 00:00:00 +0530 Sat, 05 Jun 2010 17:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41738 Local anaesthetic manufacture was examined against Item 1(iii) of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, with classification depending on the actual chemical ingredients and the statutory meaning of narcotic drug or narcotic under Section 2(h). The adverse finding on excisability was set aside because the technical controversy could not be resolved against the manufacturer without notice and evidence. The excise demand was also quashed because a final demand creating serious civil liability could not be sustained without prior notice and an opportunity to meet the grounds relied on; the authority was left free to proceed afresh in accordance with natural justice. Case-Laws Central Excise Tue, 03 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41738