1987 (6) TMI 55 - HC - Central Excise

Summary

The High Court of Bombay quashed an order by the Assistant Collector of Central Excise, ruling in favor of the petitioners who manufactured Electronic Gas Lighters. The Collector of Central Excise had already granted a refund of excise duty, and the Assistant Collector's decision to deny the refund was overturned. The petitioners were entitled to costs, and the respondents were ordered to pay within eight weeks.