2003 (4) TMI 123

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....F PUNJAB & HARYANA AT CHANDIGARH - HC<br>Dated:- 1-4-2003<br>88 of 2001 - -<br>Central Excise<br>N.K. Sodhi and N.K. Sud, JJ. &nbsp; [Judgment per : N.K. Sodhi, J. (Oral)]. - This is a petition file....

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....ions raised before it pertained to valuation of the goods for the purpose of levying excise duty. On a conjoint reading of the provisions of Sections 35H and 35L of the Act, we are of the view that th....