1996 (9) TMI 147

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....rt at Delhi two questions arise. The first question is : "Whether the special duty of excise imposed on certain goods by Section 80 of the Finance Act 10 of 1965 was a distinct duty imposed or was in the nature of a surcharge on excise duty leviable under the Central Excises and Salt Act, 1944?" It is agreed that this question is covered against the appellant by the decision of this Court....