https://www.taxtmi.com/caselaws?id=41308 A statutory commission cannot, without express authority, compel a cottage unit to route its entire production through it or restrict marketing through labels and rates fixed by the commission as a condition for retaining a bona fide cottage unit certificate. The power to impose conditions affecting an excise concession lies with the competent rule-making authority under the governing excise notification, not with the commission acting on its own. A notice and circular imposing exclusive supply and marketing requirements were therefore beyond power and invalid, though the relief was confined to the relevant financial period. en-us Tue, 17 Nov 1981 00:00:00 +0530 Tue, 01 Jun 2010 19:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41308 A statutory commission cannot, without express authority, compel a cottage unit to route its entire production through it or restrict marketing through labels and rates fixed by the commission as a condition for retaining a bona fide cottage unit certificate. The power to impose conditions affecting an excise concession lies with the competent rule-making authority under the governing excise notification, not with the commission acting on its own. A notice and circular imposing exclusive supply and marketing requirements were therefore beyond power and invalid, though the relief was confined to the relevant financial period. Case-Laws Central Excise Tue, 17 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41308