https://www.taxtmi.com/caselaws?id=40878 Excise exemption under Rule 8 of the Central Excise Rules, 1944 had to be applied to vegetable non-essential oils cleared by the manufacturer as identified under the statutory scheme, and not split by treating individual partners as separate manufacturers. Notices that proceeded on that erroneous basis were beyond the scope of the exemption notification and unlawfully curtailed the benefit. The availability of an alternative statutory remedy did not bar writ jurisdiction where the notices were outside the authorised exemption scheme and affected the petitioners' right to carry on business. The notices were therefore quashed. en-us Thu, 07 Jul 1960 00:00:00 +0530 Sat, 15 May 2010 14:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40878 Excise exemption under Rule 8 of the Central Excise Rules, 1944 had to be applied to vegetable non-essential oils cleared by the manufacturer as identified under the statutory scheme, and not split by treating individual partners as separate manufacturers. Notices that proceeded on that erroneous basis were beyond the scope of the exemption notification and unlawfully curtailed the benefit. The availability of an alternative statutory remedy did not bar writ jurisdiction where the notices were outside the authorised exemption scheme and affected the petitioners' right to carry on business. The notices were therefore quashed. Case-Laws Central Excise Thu, 07 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40878