https://www.taxtmi.com/caselaws?id=44153 Availability of a statutory appeal does not absolutely bar writ jurisdiction where exemption notifications require interpretation, a constitutional challenge is raised, and no disputed facts require appellate determination. For computing aggregate clearances under Notification No. 1/93, the value of final goods wholly exempt under an earlier notification is to be excluded, notwithstanding Modvat credit on inputs, unless legislation clearly requires different treatment. Differential treatment between exemption and Modvat users cannot rest on an erroneous reading of the notification. The Article 14 challenge failed because the notification itself created no discriminatory standard, but orders denying the exclusion were unsustainable and required recomputation of eligibility. en-us Thu, 08 Sep 1994 00:00:00 +0530 Wed, 23 Jun 2010 13:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44153 Availability of a statutory appeal does not absolutely bar writ jurisdiction where exemption notifications require interpretation, a constitutional challenge is raised, and no disputed facts require appellate determination. For computing aggregate clearances under Notification No. 1/93, the value of final goods wholly exempt under an earlier notification is to be excluded, notwithstanding Modvat credit on inputs, unless legislation clearly requires different treatment. Differential treatment between exemption and Modvat users cannot rest on an erroneous reading of the notification. The Article 14 challenge failed because the notification itself created no discriminatory standard, but orders denying the exclusion were unsustainable and required recomputation of eligibility. Case-Laws Central Excise Thu, 08 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44153