https://www.taxtmi.com/caselaws?id=40561 A writ petition was held maintainable despite an alternative statutory remedy because the surrounding circumstances showed that the superior authorities had already formed a concluded view on the levy, making the statutory route ineffective. Grease manufactured by processing duty-paid lubricating oils with fats and chemicals was held dutiable under the tariff scheme, because it satisfied the expression "any other ingredients" in Item 11B and excise is attracted on manufacture, not sale. The prior payment of duty on the input oils did not exclude levy on the finished product, especially where the scheme contemplated proforma credit and avoided double incidence of duty. en-us Mon, 27 Mar 1978 00:00:00 +0530 Mon, 10 May 2010 15:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40561 A writ petition was held maintainable despite an alternative statutory remedy because the surrounding circumstances showed that the superior authorities had already formed a concluded view on the levy, making the statutory route ineffective. Grease manufactured by processing duty-paid lubricating oils with fats and chemicals was held dutiable under the tariff scheme, because it satisfied the expression "any other ingredients" in Item 11B and excise is attracted on manufacture, not sale. The prior payment of duty on the input oils did not exclude levy on the finished product, especially where the scheme contemplated proforma credit and avoided double incidence of duty. Case-Laws Central Excise Mon, 27 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40561