IN THE SUPREME COURT OF INDIA
1. In this appeal by certificate though several contentions were raised in the memo of appeal only two of them were pressed at the time of hearing. They are : (1) under the circumstances of the case the confiscation ordered by the Collector, Central Excise is illegal and (2) under any circumstance he could not have confiscated the entire quantity of tobacco used in the mixture.
2. The appellants are tobacco merchants in Dashrath villa
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