https://www.taxtmi.com/caselaws?id=41428 An excise demand cannot be upheld unless it rests on a valid statutory provision; here, Rule 10A lacked proper backing and Rule 9(2) was inapplicable because there had been no earlier levy and the clearances were known to the excise authorities, so the levy failed. The exemption under Notification No. 131/62 did not extend to transferee-operators because the licence was personal and non-transferable, and the transferees applied only after the specified cutoff date, so the exemption was unavailable. The demand was invalid, but the claimed exemption was also denied. en-us Wed, 22 Mar 1972 00:00:00 +0530 Thu, 03 Jun 2010 11:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41428 An excise demand cannot be upheld unless it rests on a valid statutory provision; here, Rule 10A lacked proper backing and Rule 9(2) was inapplicable because there had been no earlier levy and the clearances were known to the excise authorities, so the levy failed. The exemption under Notification No. 131/62 did not extend to transferee-operators because the licence was personal and non-transferable, and the transferees applied only after the specified cutoff date, so the exemption was unavailable. The demand was invalid, but the claimed exemption was also denied. Case-Laws Central Excise Wed, 22 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41428