https://www.taxtmi.com/caselaws?id=342253 Section 11C relief required a proved factual foundation of a generally prevalent non-levy practice, but the record did not establish such uniform practice with certainty; assessments of registered units and explanations based on SSI coverage, registration gaps, and limitation issues undermined the claim. The power to issue a notification under Section 11C was held to be enabling and discretionary, so satisfaction of the stated conditions did not itself create a mandatory duty. A writ of mandamus could not compel the Central Government to make subordinate legislation or replace a policy choice that was not shown to be irrational or arbitrary. en-us Mon, 24 Apr 2017 00:00:00 +0530 Thu, 26 Jul 2018 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342253 Section 11C relief required a proved factual foundation of a generally prevalent non-levy practice, but the record did not establish such uniform practice with certainty; assessments of registered units and explanations based on SSI coverage, registration gaps, and limitation issues undermined the claim. The power to issue a notification under Section 11C was held to be enabling and discretionary, so satisfaction of the stated conditions did not itself create a mandatory duty. A writ of mandamus could not compel the Central Government to make subordinate legislation or replace a policy choice that was not shown to be irrational or arbitrary. Case-Laws Central Excise Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342253