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inspector, Central Excise Vs. Bengal Paper Mills Co. Ltd.

Court : Kolkata

Subject : ExciseConstitution

Acts : Central Excises Act, 1944 - Section 35; ;Sea Customs Act, 1878 - Sections 52A and 167(12A); ;Central Excise Rules, 1944 - Rules 9(1), 9(2), 9B, 10, 10A, 56 and 160

Reported in : 1979CENCUS5D,1978(2)ELT515(Cal)

D.C. Chakravorti, J.M.M. Dutta, J.1. This appeal has been preferred by the Central Excise Authorities and the Union of India against the judgment of P.K. Banerjee J. whereby his Lordship made the Rule Nisi obtained by...