1985 (11) TMI 69 - HC - Central Excise

Summary

The High Court of Madhya Pradesh at Jabalpur dismissed a writ petition filed by a factory that manufactures industrial gases regarding the inclusion of rent for cylinders in the assessable value of goods under the Central Excises and Salt Act, 1944. The court held that since the assessing authority had not yet decided the matter and the petitioner had further remedies available, they would not interfere at that stage. The petition was dismissed, and no costs were awarded, with the security amount to be refunded to the petitioners.