{"id":60200,"date":"1996-11-23T00:00:00","date_gmt":"1996-11-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/m-r-brothers-vs-cc-and-ce-and-ors-on-23-november-1996"},"modified":"2015-04-07T22:59:33","modified_gmt":"2015-04-07T17:29:33","slug":"m-r-brothers-vs-cc-and-ce-and-ors-on-23-november-1996","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/m-r-brothers-vs-cc-and-ce-and-ors-on-23-november-1996","title":{"rendered":"M.R. Brothers vs Cc And Ce And Ors. on 23 November, 1996"},"content":{"rendered":"<div class=\"docsource_main\">Madhya Pradesh High Court<\/div>\n<div class=\"doc_title\">M.R. Brothers vs Cc And Ce And Ors. on 23 November, 1996<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1997 (70) ECR 264 MP<\/div>\n<div class=\"doc_bench\">Bench: S Excise<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>1. Heard.\n<\/p>\n<p>2. This petition is directed for getting sample of &#8220;Babu Supari&#8221; retested by a competent authority. Petitioner&#8217;s case is that earlier sample was taken and report regarding the same was obtained on 10.5.1995 (Annexure P\/S). That discloses that the Supari does not contain Kattha, lime and tobacco.\n<\/p>\n<p>3. Earlier to it a sample was taken. That disclosed presence of Kattha and lime vide Report dated 26.5.1995 (Annexure P\/8). It appears a fresh sample now has been taken. The report has not been produced. Shri Neema submits that the report, as he has been informed, shows the presence of Kattha and Lime. Now the whole contorversy is about the retesting. As a matter of fact the application could be made before the Collector, Central Excise also. However, during the course of arguments the parties agreed for retesting the sample at Government approved Laboratory at Calcutta.\n<\/p>\n<p>4. In view of above it is directed that the sample taken by the Excise Authorities and lying with them now be sent for examination to Government approved Laboratory at Calcutta. Till receipt of the Report no Excise Duty shall be imposed and thereafter imposition of excise duty shall depend on the report of the Laboratory.\n<\/p>\n<p>5. With the observation aforesaid, this petition stands disposed of. Parties shall bear their own cost.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madhya Pradesh High Court M.R. Brothers vs Cc And Ce And Ors. on 23 November, 1996 Equivalent citations: 1997 (70) ECR 264 MP Bench: S Excise ORDER 1. Heard. 2. This petition is directed for getting sample of &#8220;Babu Supari&#8221; retested by a competent authority. Petitioner&#8217;s case is that earlier sample was taken and report [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,24],"tags":[],"class_list":["post-60200","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madhya-pradesh-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M.R. 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