2000 (4) TMI 49 - HC - Central Excise

Summary

The High Court of Patna dismissed a writ petition challenging the decision of the Customs, Excise & Gold (Control) Appellate Tribunal regarding the payment of central excise duty on manufactured molasses. The Tribunal upheld the duty payment requirement under the Central Excises and Salt Act, 1944, stating that duty is clearly payable. The court found no error in the assessment proceedings and dismissed the petition as misconceived.