https://www.taxtmi.com/caselaws?id=40440 The Supreme Court dismissed the appeals challenging the excise duty levied on small match manufacturers. The Court held that the classification based on the use of power was rational and not unconstitutional under Article 14 of the Constitution of India. It emphasized that judicial review of taxation decisions is limited to checking for unconstitutionality, not assessing policy wisdom. The appellants were advised to seek alternative democratic remedies for their concerns, as the Court's jurisdiction does not extend to challenging legislative classifications based on rational grounds. The appeals were dismissed without costs to the respondents. en-us Thu, 17 Jan 1974 00:00:00 +0530 Fri, 06 Dec 2013 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40440 The Supreme Court dismissed the appeals challenging the excise duty levied on small match manufacturers. The Court held that the classification based on the use of power was rational and not unconstitutional under Article 14 of the Constitution of India. It emphasized that judicial review of taxation decisions is limited to checking for unconstitutionality, not assessing policy wisdom. The appellants were advised to seek alternative democratic remedies for their concerns, as the Court's jurisdiction does not extend to challenging legislative classifications based on rational grounds. The appeals were dismissed without costs to the respondents. Case-Laws Central Excise Thu, 17 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40440