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1994 (1) TMI 86 - SC - Central ExciseWhether the respondent's product, "Handyplast", is a `patent or proprietary medicine' within the meaning of T.I. 14E of the First Schedule to the Central Excise Act as it obtained at the relevant time/ Held that:- Even though we are not satisfied with the reasoning of the High Court, we are of the opinion that no interference is called for in the particular facts and circumstances of the case. The relevant facts relating to the dispute concerned herein have been stated in the opening paragraphs of the Judgment of the High Court, which establish that the proviso to Section 11A may not be attracted to this case. The High Court has traced the course of this litigation and the inordinate delays in deciding the matter. The Respondent has been paying duty all the while under T.I. 68 till the Central Excise Tariff Act, 1985 came into force. The difference of duty is very small. Having regard to all the above facts, we do not think this is a fit case for interfering under Article 136 of the Constitution. Appeal dismissed.
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