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Supreme Court of India · body

1987 DIGILAW 390 (SC)

Pharma Drugs Manufacturing Company v. Excise And Taxation Officer, Jammu

1987-03-13

R.S.PATHAK, RANGANATH MISRA

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(1) SPECIAL leave granted. (2) HAVING heard learned counsel for the parties, we are not satisfied that there was justification for the respondent recovering the staff charges when granting a licence under the Medicinal and Toilet Preparations (Excise Duties) Act, 1956. The appellant is entitled to an order restraining the respondent from enforcing the notices dated 31/03/1973 and 23/08/1974 and further to the refund of a sum of Rs. 8,956.00 already paid by the appellant for the period 1960-63. We order accordingly. (3) THE appeal is disposed of in these terms. There is no order as to costs.