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1980 (8) TMI 84 - SUPREME COURTWhether the respondent concerned commenced manufacture of cotton fabrics on the powerlooms for the first time on or after 1st April, 1961, irrespective whether he acquired the powerlooms before or after that date? Held that:- Even though each of the respondents in the present case owned not more than four powerlooms, he would be liable to pay excise duty at the next higher rate under the third proviso to the notification dated 18th March, 1961, if he started manufacture of cotton fabrics on his powerlooms for the first time on or after 1st April, 1961, irrespective whether he acquired the powerlooms from the licensee before or after that date. We must, therefore, set aside the judgment of the High Court and send the matter back to the High Court so that the High Court may decide the writ petitions of the respondents in accordance with law and in the light of the observations contained in this judgment. Appeals allowed.
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