N S Rathnam challenged the validity of Notifications exempting excise duty on iron and steel scrap conditional on customs duty payment The condition created an exclusion for individuals paying customs ... duty at a lower rate N S Rathnam from the excluded group deemed the Notification arbitrary and violative Although the Single Judge dismissed the petition the Division Bench accepted Rathnam's argument granting the second category access to the Notification's benefits This judgment is contested by the Union of India in the current appeal

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