https://www.taxtmi.com/caselaws?id=313916 A writ court should not conclusively resolve a disputed factual question, such as the date of commencement of commercial production, where eligibility for excise exemption depends on that fact. The Court treated commercial production as the relevant benchmark under the notification and noted that the issue had not been examined by the excise authorities on the proper basis. It therefore declined to decide the matter on affidavits, set aside the earlier factual finding, and remitted the question to the competent authority for fresh determination after considering the relevant materials and giving the assessee a hearing. en-us Tue, 23 Apr 1991 00:00:00 +0530 Wed, 08 May 2024 11:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313916 A writ court should not conclusively resolve a disputed factual question, such as the date of commencement of commercial production, where eligibility for excise exemption depends on that fact. The Court treated commercial production as the relevant benchmark under the notification and noted that the issue had not been examined by the excise authorities on the proper basis. It therefore declined to decide the matter on affidavits, set aside the earlier factual finding, and remitted the question to the competent authority for fresh determination after considering the relevant materials and giving the assessee a hearing. Case-Laws Central Excise Tue, 23 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313916