2003 (2) TMI 74

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....against the order of a Division Bench of the High Court of Gujarat in Special Civil Application Nos. 3142 and 2768 of 1990. 2. Heard Mr. Jaideep Gupta, learned Senior Counsel for the Revenue, and Mr. Yashank Adhyaru, learned Senior Counsel for the assessee. 3. The respondent is an S.S.I. unit and manufactures patent and proprietory medicines. It also manufactures medicines of loan licencees,....

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....urt. 4. A perusal of the order under challenge shows that the High Court allowed the special civil applications relying on the common judgment of a Division Bench of the High Court in Indica Laboratories Private Limited v. Union of India [1990 (50) E.L.T. 210 (Guj.)]. The question which the High Court was called upon to decide was: whether on the grounds mentioned, differential duty could be re....