LAWS(SC)-1983-10-27

UNION OF INDIA Vs. BOMBAY TYRE INTERNATIONAL LIMITED

Decided On October 07, 1983
UNION OF INDIA Appellant
V/S
BOMBAY TYRE INTERNATIONAL LIMITED Respondents

JUDGEMENT

(1.) ON May 9, 1983 we made an order setting forth the legal position in respect of various aspects of the levy of excise duty under the Central Excises and Salt Act, 1944, both before its amendment by the Central Excises and Salt (Amendment) Act, 1973 (Act XXII of 1973) and after such amendment. We record now the reasons for that order.

(2.) AT the outset, we may state that it is not possible in this judgment to deal with the numerous individual appeals, writ petitions, special leave petitions and transferred cases before us on the particular facts of each, and we propose to consider the points arising therein from a general perspective.

(3.) BEFORE its amendment by Act XXII of 1973 s. 4 read as follows :