https://www.taxtmi.com/caselaws?id=40613 The court held in favor of the petitioners, ruling that the excise duty on steel products made from ingots, regardless of the source, was exempt under the notification. The court rejected the argument that the exemption only applied to ingots from specific suppliers, emphasizing that the notification did not make such a distinction. Additionally, the court found that the petitioners could challenge the duty imposition directly under Article 226 since it involved interpreting the notification rather than factual disputes. The court allowed the writ petitions, quashed the Superintendent's order, and directed no excise duty on the products covered by the notification. en-us Sat, 18 Jan 1975 00:00:00 +0530 Wed, 12 May 2010 10:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40613 The court held in favor of the petitioners, ruling that the excise duty on steel products made from ingots, regardless of the source, was exempt under the notification. The court rejected the argument that the exemption only applied to ingots from specific suppliers, emphasizing that the notification did not make such a distinction. Additionally, the court found that the petitioners could challenge the duty imposition directly under Article 226 since it involved interpreting the notification rather than factual disputes. The court allowed the writ petitions, quashed the Superintendent's order, and directed no excise duty on the products covered by the notification. Case-Laws Central Excise Sat, 18 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40613