State of Gujarat Fertilizers and Chem Ltd. vs Addl. Secy. and DA
Scope of writ jurisdiction: Question of jurisdiction relatable to fact-Discretion of writ court to entertain petition whenever called for-In a challenge to maintainability of application for imposition of anti dumping duty, the high court held that such application should not be entertai [LexDoc Id : 438129]
Darshan Boardlam Ltd. vs UOI
Central excise a central levy and to be collected uniformly from all similarly situated manufacturers-Refusal of benefit of exemption to one manufacturer but allowance thereof to others in violation of article 14 and article 19(1)(g)-Central excise was a central levy and, therefore, such a levy had to be collected uniformly from all similarly situated manufacturers located all thro [LexDoc Id : 439712]