https://www.taxtmi.com/caselaws?id=272527 Clauses 4, 6 and 7 of the excise notification were found to create arbitrary duty differences between match factories in the same production category solely because the licence application date was on or after 1-4-1964. The classification already adopted under the excise scheme was displaced without any reasonable basis, nexus, or justification, resulting in hostile discrimination unrelated to the object of the levy. On that reasoning, the clauses were treated as violative of Article 14, and the duty collected under them was regarded as unauthorised and refundable. en-us Mon, 06 Apr 1970 00:00:00 +0530 Mon, 07 May 2018 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272527 Clauses 4, 6 and 7 of the excise notification were found to create arbitrary duty differences between match factories in the same production category solely because the licence application date was on or after 1-4-1964. The classification already adopted under the excise scheme was displaced without any reasonable basis, nexus, or justification, resulting in hostile discrimination unrelated to the object of the levy. On that reasoning, the clauses were treated as violative of Article 14, and the duty collected under them was regarded as unauthorised and refundable. Case-Laws Central Excise Mon, 06 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272527