MANU/SC/0112/1968

IN THE SUPREME COURT OF INDIA

Decided On: 05.02.1968

Appellants: South Bihar Sugar Mills Ltd., etc.
Vs.
Respondent: Union of India (UOI) and Ors.

JUDGMENT

Shelat, J.

1. These appeals, by certificate, are against the common judgment of the High Court of Punjab which dismissed the writ petitions filed by the appellant companies challenging the legality of excise duty levied against them under Item 14-H in Sch. 1 to the Central Excise and Salt Act, 1 of 1944. Writ Petition 212 of 1966 by Tata Chemicals Ltd. also raises the same question. As both the appeals and the writ petition raise a common question of law

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