1986 (6) TMI 48 - HC - Central Excise

Summary

The High Court of Madras allowed the writ petition in favor of the petitioner, citing a previous judgment. The court rejected the argument that the factory of the petitioner falls under the jurisdiction of the High Court of Andhra Pradesh. The petitioner, a company with its head office in Madras, was not required to undergo separate assessment for its factory. No costs were awarded.