1989 (10) TMI 57 - HC - Central Excise

Summary

The High Court dismissed the writ petition filed by M/s. Ganesh Tobacco Company challenging the order of the Collector (Appeals) regarding the calculation of excise duty on branded chewing tobacco. The Tribunal directed the Assistant Collector to determine the tax liability based on the value of the tobacco minus the packing material cost, divided by the total weight of all packets. The Assistant Collector was also instructed to decide on the refund entitlement of the petitioner.