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2010 (8) TMI 105 - PUNJAB AND HARYANA HIGH COURTSachet Making Machine- Assessee appealed the court to quash a letter issued by Additional Commissioner (Preventive). Department was of the view to impose tax on the manufacture of Sachet Making Machine. Court declined to interefere stating that "Question of leviability of duty as per rules is a matter to be determined by the statutory authorities under the Act in the first instance. Difference of opinion between one or the other authority cannot be a ground to interfere in the writ petition at this stage. In view of availability of alternative remedy before hierarchy of authorities under the statutory scheme, we do not deem it appropriate to entertain this petition at this stage."
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