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1993 (1) TMI 100 - SC - Central ExciseWhether the company is liable to pay duty under Tariff Item No. 27(c) in respect of process of backing of duty paid aluminium foils? Held that:- Such a question can be decided on evidence as to how the article is known and recognised by those in the trade, industry or commerce dealing with the article. The finding of the court must be based on such evidence and not on its own perceptions of the matter. In this case, evidence on the point is conspicuous by its absence. Indeed, in a sense, there was nothing to traverse. Appellant, so far as the proceedings in judicial review are concerned could well have remained content with a demurrer. The Court cannot reach a conclusion on its own perception and appreciation of the matter. After hearing the learned counsel on both sides, we are of the view that on the material placed before the High Court, the conclusion reached by it is not sustainable. Set aside the judgment of the High Court and remit the writ petition to the High Court for a fresh disposal.
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