DABUR INDIA LTD AND ANR. vs STATE OF UTTAR PRADESH AND ORS.

The Supreme Court held that the classification of 'Homeodent' toothpaste under the Central Excises and Salt Act, 1944, and the Medicinal & Toilet Preparations (Excise Duties) Act, 1955, was erroneous as it was deemed a toilet preparation containing alcohol, thus liable for excise duty. The Court emphasized the necessity of adhering to principles of natural justice, as the demand for excise duty was made without a show cause notice or hearing. The Court upheld the Central Government's decision to nullify the earlier orders due to procedural violations, thereby favoring the petitioner, M/s Dabur India Limited.