https://www.taxtmi.com/caselaws?id=42890 The court upheld the validity of Notification No. 73/81-C.E. dated 25-3-1981 under Rule 8 of the Central Excise Rules, 1944, impacting exemption criteria for manufacturers of specified goods. The judgment dismissed the writ petitions, affirming that the notification did not contravene the Central Excise Act or constitutional provisions. This decision aimed to support genuine small manufacturers while preventing potential abuse by larger entities, ensuring relief under the notification's provisions. en-us Fri, 06 Apr 1990 00:00:00 +0530 Mon, 14 Jun 2010 18:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42890 The court upheld the validity of Notification No. 73/81-C.E. dated 25-3-1981 under Rule 8 of the Central Excise Rules, 1944, impacting exemption criteria for manufacturers of specified goods. The judgment dismissed the writ petitions, affirming that the notification did not contravene the Central Excise Act or constitutional provisions. This decision aimed to support genuine small manufacturers while preventing potential abuse by larger entities, ensuring relief under the notification's provisions. Case-Laws Central Excise Fri, 06 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42890