https://www.taxtmi.com/caselaws?id=42974 The High Court held jurisdiction to entertain a writ application challenging non-compliance with an Appellate Authority's order regarding Tariff Item 17(4) of the Central Excises and Salt Act, 1944. The petitioner, a cigarette manufacturer, sought clarification on the dutiability of shells, slides, and hingelids. Despite the Appellate Collector's directive for relief, the Excise authorities failed to refund excise duty or allow removal without payment. The Court emphasized the importance of upholding appellate orders, ruling in favor of the petitioner and ordering compliance with the Appellate Authority's decision. en-us Mon, 04 Mar 1991 00:00:00 +0530 Tue, 15 Jun 2010 13:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42974 The High Court held jurisdiction to entertain a writ application challenging non-compliance with an Appellate Authority's order regarding Tariff Item 17(4) of the Central Excises and Salt Act, 1944. The petitioner, a cigarette manufacturer, sought clarification on the dutiability of shells, slides, and hingelids. Despite the Appellate Collector's directive for relief, the Excise authorities failed to refund excise duty or allow removal without payment. The Court emphasized the importance of upholding appellate orders, ruling in favor of the petitioner and ordering compliance with the Appellate Authority's decision. Case-Laws Central Excise Mon, 04 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42974