https://www.taxtmi.com/caselaws?id=43395 The court dismissed the writ petitions challenging the levy of additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. It upheld the Act's constitutional validity, ruling that the duties fell within the scope of Article 272 of the Constitution as valid Union excise duties. The court criticized interim orders allowing reduced payments, ordering the encashment of bank guarantees and payment of interest to prevent revenue loss. Ultimately, the petitioners were directed to pay the full amounts owed, and the validity of the Act was affirmed. en-us Tue, 09 Jul 1991 00:00:00 +0530 Thu, 02 Apr 2020 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43395 The court dismissed the writ petitions challenging the levy of additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. It upheld the Act's constitutional validity, ruling that the duties fell within the scope of Article 272 of the Constitution as valid Union excise duties. The court criticized interim orders allowing reduced payments, ordering the encashment of bank guarantees and payment of interest to prevent revenue loss. Ultimately, the petitioners were directed to pay the full amounts owed, and the validity of the Act was affirmed. Case-Laws Central Excise Tue, 09 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43395