1994 (10) TMI 75

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...., J.]. - The controversy in this petition stands concluded by decisions of two Division Benches of this Court, to which one of us (Pendse, J.) was a party, one dated March 9, 1994 in Writ Petition No. 1835 of 1984 - 1994 (72) E.L.T. 15 (Bom.) (M/s. Chemifine and Another v. Union of India and two Others) and another reported in 1994 (71) E.L.T. 908 (Bom.) (Mehta Pharmaceutical Industries v. Union o....

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....ce and thereby altered the rates of duty chargeable in respect of manufacture of cigarettes. The petitioners claimed that the Notification was published in the Official Gazette of India and was available to the public at large only on September 3, 1985 and consequently the clearance of various quantities of cigarettes on September 2, 1985 should be on payment of rates of excise duty payable prior ....