https://www.taxtmi.com/caselaws?id=165578 Excise duty liability under the powerloom notification could be assessed by aggregating the petitioner's individual powerlooms with his partnership interest where the factual basis supported treatment as holding more than four powerlooms, and the Court found no merit in the challenge to the demand. The writ petition was also held not maintainable because the petitioner had not first exhausted the statutory remedies of appeal and revision available under the excise law. On these facts, the demand was sustained and the writ challenge rejected. en-us Thu, 28 Nov 1974 00:00:00 +0530 Fri, 01 Aug 2014 18:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165578 Excise duty liability under the powerloom notification could be assessed by aggregating the petitioner's individual powerlooms with his partnership interest where the factual basis supported treatment as holding more than four powerlooms, and the Court found no merit in the challenge to the demand. The writ petition was also held not maintainable because the petitioner had not first exhausted the statutory remedies of appeal and revision available under the excise law. On these facts, the demand was sustained and the writ challenge rejected. Case-Laws Central Excise Thu, 28 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165578