https://www.taxtmi.com/caselaws?id=40804 In fiscal incentive schemes, a classification based on the date of first clearance and the development stage of industrial units was upheld because economic and taxation measures allow wider latitude and no hostile discrimination was shown. The Article 14 challenge failed, and the scheme remained valid. Discretionary writ relief was also refused because the petition was delayed, material facts were not fully disclosed, and the petitioner had already taken benefit under the scheme. The writ challenge to the excise incentive notification therefore failed, and the notification was sustained in favour of the Revenue. en-us Thu, 14 Dec 1978 00:00:00 +0530 Sat, 15 May 2010 10:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40804 In fiscal incentive schemes, a classification based on the date of first clearance and the development stage of industrial units was upheld because economic and taxation measures allow wider latitude and no hostile discrimination was shown. The Article 14 challenge failed, and the scheme remained valid. Discretionary writ relief was also refused because the petition was delayed, material facts were not fully disclosed, and the petitioner had already taken benefit under the scheme. The writ challenge to the excise incentive notification therefore failed, and the notification was sustained in favour of the Revenue. Case-Laws Central Excise Thu, 14 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40804