https://www.taxtmi.com/caselaws?id=40979 A writ petition on the Original Side was held maintainable because the petitioners' registered office, plant and buildings were in Bombay, and the dispute was not confined outside the Court's territorial limits merely because the notice issued from Agra related to factories there. An excise show cause notice was then struck down because it depended on an explanation to an exemption notification that had already been invalidated and on a deeming fiction treating branded footwear purchased from independent manufacturers as the petitioners' own manufacture. The Department could not sustain the notice on that footing or recast it into a different case not pursued in reply, so the notice lacked legal foundation and was quashed. en-us Wed, 16 Sep 1981 00:00:00 +0530 Wed, 19 May 2010 10:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40979 A writ petition on the Original Side was held maintainable because the petitioners' registered office, plant and buildings were in Bombay, and the dispute was not confined outside the Court's territorial limits merely because the notice issued from Agra related to factories there. An excise show cause notice was then struck down because it depended on an explanation to an exemption notification that had already been invalidated and on a deeming fiction treating branded footwear purchased from independent manufacturers as the petitioners' own manufacture. The Department could not sustain the notice on that footing or recast it into a different case not pursued in reply, so the notice lacked legal foundation and was quashed. Case-Laws Central Excise Wed, 16 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40979