https://www.taxtmi.com/caselaws?id=193017 The article states that writ relief may remain available despite an alternative statutory remedy where prior appellate and revisional remedies have already been unsuccessfully pursued and further recourse would be futile. It also explains that excise duty is chargeable only on manufacture of a new and distinct article; mere lamination or coating of jute goods with polythene or adhesive material does not change their essential character into a different excisable product. On that reasoning, duty cannot be imposed indirectly on the weight of lamination materials by treating it as part of the excisable goods, and such a demand would lack authority of law. en-us Wed, 13 May 1970 00:00:00 +0530 Sat, 08 Jul 2017 13:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193017 The article states that writ relief may remain available despite an alternative statutory remedy where prior appellate and revisional remedies have already been unsuccessfully pursued and further recourse would be futile. It also explains that excise duty is chargeable only on manufacture of a new and distinct article; mere lamination or coating of jute goods with polythene or adhesive material does not change their essential character into a different excisable product. On that reasoning, duty cannot be imposed indirectly on the weight of lamination materials by treating it as part of the excisable goods, and such a demand would lack authority of law. Case-Laws Indian Laws Wed, 13 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193017