Commissioner Central Excise vs M/S Modern Alloys on 16 November, 2009
b. In the case of CCE, Chandigarh vs. Modern Alloys 2010 (258)
E.L.T. 364 (P & H), the High Court of Punjab and Haryana
held that "No enquiry was made by the Revenue from the
Octroi Post Authorities as to how and on what basis Octroi
receipts were issued and, therefore, the charges against the
dealer-assessee remained unsubstantiated."