https://www.taxtmi.com/caselaws?id=41498 A writ petition was held entertainable despite available statutory appeal and revision remedies, because the alternative-remedy objection did not bar High Court review once the matter had been admitted and heard on merits. On the exemption issue, the proviso to the central excise notification was construed strictly as a fiscal exemption provision, so only duty-paid cleared goods counted toward the turnover threshold. Exempt Maida was therefore excluded from the preceding year's turnover computation, the demand based on its inclusion was unsustainable, and ambiguity in the notification was resolved in favour of the assessee. en-us Tue, 20 Jan 1981 00:00:00 +0530 Thu, 03 Jun 2010 18:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41498 A writ petition was held entertainable despite available statutory appeal and revision remedies, because the alternative-remedy objection did not bar High Court review once the matter had been admitted and heard on merits. On the exemption issue, the proviso to the central excise notification was construed strictly as a fiscal exemption provision, so only duty-paid cleared goods counted toward the turnover threshold. Exempt Maida was therefore excluded from the preceding year's turnover computation, the demand based on its inclusion was unsustainable, and ambiguity in the notification was resolved in favour of the assessee. Case-Laws Central Excise Tue, 20 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41498