https://www.taxtmi.com/caselaws?id=110303 A statutory appellate remedy against a quasi-judicial assessment of textile cess must ordinarily be exhausted before invoking writ jurisdiction, and failure to appeal made the challenge untenable. The cess under Section 5A was treated as a levy with the character of a fee, not excise duty for exemption purposes. A 100% Export Oriented Unit therefore could not claim exemption merely because it enjoyed excise-duty relief under export policy, since no exemption notification under the Textile Committee Act had been issued. Promissory estoppel was unavailable because the Government had not promised exemption from textile cess. The demand was upheld. en-us Mon, 31 Mar 2003 00:00:00 +0530 Mon, 16 Apr 2012 11:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110303 A statutory appellate remedy against a quasi-judicial assessment of textile cess must ordinarily be exhausted before invoking writ jurisdiction, and failure to appeal made the challenge untenable. The cess under Section 5A was treated as a levy with the character of a fee, not excise duty for exemption purposes. A 100% Export Oriented Unit therefore could not claim exemption merely because it enjoyed excise-duty relief under export policy, since no exemption notification under the Textile Committee Act had been issued. Promissory estoppel was unavailable because the Government had not promised exemption from textile cess. The demand was upheld. Case-Laws Central Excise Mon, 31 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110303