1987 (12) TMI 44 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad ruled in favor of the U.P. Forest Corporation, stating that sawing timber does not amount to manufacturing a new commodity. The court quashed the excise duty demands on 'round' or 'sawn' timber and directed the Union of India not to enforce the Central Excises and Salt Act against the petitioner. The petition succeeded and no costs were awarded. (Case citation: 1987 (12) TMI 44 - HIGH COURT OF JUDICATURE AT ALLAHABAD)