https://www.taxtmi.com/caselaws?id=43703 The Court upheld the Excise Authorities' decision to charge excise duty on the petitioner's stock of bidis, considering the standard trade practice of packing bidis in unit containers before delivery as a crucial factor in determining the manufacturing stage for excise duty purposes. The petition was dismissed without costs, and the security amount was ordered to be refunded to the petitioner. en-us Mon, 28 Jul 1980 00:00:00 +0530 Sat, 19 Jun 2010 14:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43703 The Court upheld the Excise Authorities' decision to charge excise duty on the petitioner's stock of bidis, considering the standard trade practice of packing bidis in unit containers before delivery as a crucial factor in determining the manufacturing stage for excise duty purposes. The petition was dismissed without costs, and the security amount was ordered to be refunded to the petitioner. Case-Laws Central Excise Mon, 28 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43703