https://www.taxtmi.com/caselaws?id=42643 The Court ruled in favor of the petitioners, setting aside the Assistant Collector's order on excise duty for monofilament yarn. The Court deemed the reliance on the Central Board's tariff advice as invalid and unsustainable, emphasizing the need for independent legal grounds in such decisions. The Court did not remit the case back to the Assistant Collector due to jurisdictional constraints and the significant time lapse. The department was given the opportunity to initiate new proceedings if supported by valid legal grounds, excluding the previously relied upon tariff advice. No costs were awarded in this matter. en-us Mon, 06 Aug 1979 00:00:00 +0530 Sat, 12 Jun 2010 13:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42643 The Court ruled in favor of the petitioners, setting aside the Assistant Collector's order on excise duty for monofilament yarn. The Court deemed the reliance on the Central Board's tariff advice as invalid and unsustainable, emphasizing the need for independent legal grounds in such decisions. The Court did not remit the case back to the Assistant Collector due to jurisdictional constraints and the significant time lapse. The department was given the opportunity to initiate new proceedings if supported by valid legal grounds, excluding the previously relied upon tariff advice. No costs were awarded in this matter. Case-Laws Central Excise Mon, 06 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42643