1999 (2) TMI 71

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..... HC
Dated:- 18-2-1999
3113 of 1999 - -
Central Excise
Iron and Steel
M.S. Liberhan, C.J. and A.S. Bhate, J. [Order per : M.S. Liberhan, CJ.]. - It is not disputed at the Bar that the in .....

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..... re excise is leviable. It would not be actual production. Both are two distinct incidents of tax. The petitioner, having opted for levy of excise under the scheme on the capacity of production, cannot .....

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