SOHANLAL SHANTILAL AND BROS Vs. UNION OF INDIA

JUDGEMENT

(1.) By this Petition, the Petitioners have challenged the levy of additional duty and also three Notifications all dated 16th November 1982.

(2.) The challenge to the additional duty no longer survives in view of the judgment of the Supreme Court in the case of Khandelwal Metal and Engineering Works V/s. Union of India.

(3.) The three Notifications which are under challenge are (a) Notification No. 256 dated 16th November 1982. By this Notification the earlier Notifications bearing Nos. 97 and 156 are withdrawn. (b) Notification No. 252 dated 16th November 1982. By this Notification the duty leviable on copper waste and scrap was stated to be at the rate of 25 per cent ad valorem. (c) Notification No. 254 dated 16th November 1982. By this Notification the exemption granted by an earlier Notification (i.e. No. 136 dated 11th May 1982) from payment of auxiliary duty was withdrawn.