The first was that respondents averments in the writ petition that paper backed aluminium foil was number a new and distinct companymercial article, remained unrebutted by the Revenue as numbercounter affidavit had been filed.
By this writ petition respondent sought to restrain the appellant from levying and companylecting duty on paper backed aluminium foil in respect of its transactions for the period between February, 1980 and August, 1983.
We have heard Sri Ganguly, learned Senior Counsel for the appellant and Shri Soli J. Sorabjee, learned Senior Counsel for the respondent.
Appellant, Union of India, prefers this appeal against the order dated 26th July, 1991, of the High Court of Judicature at Bombay in Writ Petition No.
Special Leave granted.
