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1999 (2) TMI 71

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....C (Judgement / Order / Decisions)<br>Dated:- 18-2-1999<br>3113 of 1999 - -<br>Central Excise<br>M.S. Liberhan, C.J. and A.S. Bhate, J. &nbsp; [Order per : M.S. Liberhan, CJ.]. - It is not dispu....

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....tood in the word `trade' where excise is leviable. It would not be actual production. Both are two distinct incidents of tax. The petitioner, having opted for levy of excise under the scheme on the ca....

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