2023 (7) TMI 916

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.... the Petitioner : Mr. Balbir Singh, Solicitor General Mr. Mukesh Kumar Maroria, AOR Ms. Monica Benjamin, Adv. Mr. Naman Tandon, Adv. Mr. Digvijay Dam, Adv. Mr. Shantnu Sharma, Adv. For the Respondent : Mr. V Lakshmikumaran, Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Apeksha Mehta, Adv. Ms. Neha Choudhary, Adv. Ms. Umang Motiyani, Adv. Ms. Falguni Gupta, Adv. ORDER Leave granted. Heard t....

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....he finding of the High Court regarding illegality of the demand of the duty liability under Section 4A to the extent of Rs.4,34,50,353/-. Hence, while confirming the impugned judgment in so far as the duty demand under Section 4A of the Excise Act is concerned, we set aside the orders of the High Court as well as of the Tribunal to the extent of the duty liability under Section 4 of the Excise ....