https://www.taxtmi.com/caselaws?id=43452 Excise duty was discussed in relation to molasses used for captive consumption within the factory, with the settled position applied that removal of excisable goods includes such internal use and duty can still arise. The validity of amended excise rules and retrospective validation was treated as already upheld by the Supreme Court, so the writ court declined interference under Article 226. The court also noted that marketability had not been pleaded in the writ petition, and therefore that factual challenge could not be examined in writ proceedings. The challenge to the levy and the request to collection or obtain refund were rejected. en-us Wed, 02 Dec 1992 00:00:00 +0530 Fri, 18 Jun 2010 11:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43452 Excise duty was discussed in relation to molasses used for captive consumption within the factory, with the settled position applied that removal of excisable goods includes such internal use and duty can still arise. The validity of amended excise rules and retrospective validation was treated as already upheld by the Supreme Court, so the writ court declined interference under Article 226. The court also noted that marketability had not been pleaded in the writ petition, and therefore that factual challenge could not be examined in writ proceedings. The challenge to the levy and the request to collection or obtain refund were rejected. Case-Laws Central Excise Wed, 02 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43452