https://www.taxtmi.com/caselaws?id=45689 The court held that excise duty could not be levied on imported P.V.C. powder held by the petitioners before the legislative amendment, as it was not produced or manufactured in India. The demand for excise duty on the stock of P.V.C. powder held before the legislative change was deemed unjustified. The court ruled in favor of the petitioners, quashing the notices and the order confirming the demands. A writ of mandamus was granted to annul the notices and the Assistant Collector's order, with costs awarded to the petitioners. en-us Thu, 30 Jul 1970 00:00:00 +0530 Tue, 13 Jul 2010 12:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45689 The court held that excise duty could not be levied on imported P.V.C. powder held by the petitioners before the legislative amendment, as it was not produced or manufactured in India. The demand for excise duty on the stock of P.V.C. powder held before the legislative change was deemed unjustified. The court ruled in favor of the petitioners, quashing the notices and the order confirming the demands. A writ of mandamus was granted to annul the notices and the Assistant Collector's order, with costs awarded to the petitioners. Case-Laws Central Excise Thu, 30 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45689