https://www.taxtmi.com/caselaws?id=44011 The Supreme Court set aside the High Court's judgment in a case involving a dispute over a notification under Rule 8 of the Central Excise Rules. The Court emphasized the need for proper investigation to ascertain the factual situation before deciding on legal questions. It quashed the demand notices and allowed authorities to issue fresh demands after conducting a thorough investigation and adjudication. The Court criticized the High Court for entertaining the matter under Article 226 without clarifying the factual disputes and stressed the importance of investigating facts before addressing legal issues. The judgment concluded that there would be no order as to costs in the matter. en-us Tue, 14 Sep 1993 00:00:00 +0530 Tue, 15 Jul 2014 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44011 The Supreme Court set aside the High Court's judgment in a case involving a dispute over a notification under Rule 8 of the Central Excise Rules. The Court emphasized the need for proper investigation to ascertain the factual situation before deciding on legal questions. It quashed the demand notices and allowed authorities to issue fresh demands after conducting a thorough investigation and adjudication. The Court criticized the High Court for entertaining the matter under Article 226 without clarifying the factual disputes and stressed the importance of investigating facts before addressing legal issues. The judgment concluded that there would be no order as to costs in the matter. Case-Laws Central Excise Tue, 14 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44011