1991 (3) TMI 151 - HC - Central Excise

Summary

The High Court of Gujarat at Ahmedabad ruled that a show cause notice issued to a mill company for differential excise duty was beyond the period of limitation. The notice was quashed, and the petition was partly allowed. The duty should be levied on the weight of unsized yarn at the spindle stage, not on the sized yarn. The decision was influenced by the Supreme Court case of M/s. J.K. Cotton Spg. & Wvg. Mills Ltd. v. Union of India.