https://www.taxtmi.com/caselaws?id=165903 Notification No. 99 of 1980 granted concessional excise duty to matches manufactured without power, and the further concession depended on KVIC certification of a bona fide cottage unit and sales through the prescribed channels. The Court held that KVIC could verify only the genuine cottage character of the unit and could not lawfully impose an unrelated annual output ceiling, as that condition had no nexus with the notification's purpose. It also found that withholding the concession from similarly placed units while others with earlier certificates continued to benefit would create unconstitutional discrimination. Relief remained open to rejection only where a unit was shown to be fictitious, non-existent, or a mechanised-sector subsidiary. en-us Sun, 21 Dec 1980 00:00:00 +0530 Tue, 19 Aug 2014 12:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165903 Notification No. 99 of 1980 granted concessional excise duty to matches manufactured without power, and the further concession depended on KVIC certification of a bona fide cottage unit and sales through the prescribed channels. The Court held that KVIC could verify only the genuine cottage character of the unit and could not lawfully impose an unrelated annual output ceiling, as that condition had no nexus with the notification's purpose. It also found that withholding the concession from similarly placed units while others with earlier certificates continued to benefit would create unconstitutional discrimination. Relief remained open to rejection only where a unit was shown to be fictitious, non-existent, or a mechanised-sector subsidiary. Case-Laws Central Excise Sun, 21 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165903