1996 (2) TMI 158

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..... g that the point raised therein is covered by the decision of the Supreme Court in Salonah Tea Co. Ltd. Others v. Superintendent of Taxes, Nowgong Ors. - 1988 (33) E.L.T. 249 (S.C.) = 1988 (1) SCC 401. Indeed it appears that both the counsel for the writ petition (respondent herein) and the Revenue were agreed on that score. Accordingly, it was directed that the writ petitioner shall be refund .....

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..... ower rate. 4. In similar matters we have taken the view that merely because the Central Excise Notification was not amended to include Dibrugarh district by name, simultaneously with the aforesaid bifurcation, it cannot be said that the area comprised in Dibrugarh district ceases to be in Zone 5. The zoning is areawise and the names of districts are merely descriptive. The area included in Zone .....

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