1997 (1) TMI 102

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....facturer. The fourth respondent was the third petitioner in the High Court (having been transposed from the array of the respondents to the array of the petitioners). Certain excise duty was collected from the fourth respondent-manufacturer. On the ground that the duty was not exigible according to law as declared by the Bombay High Court in the case of another manufacturer, the first appellant he....