https://www.taxtmi.com/caselaws?id=44280 The court allowed both writ petitions and quashed the order directing the pre-deposit under the Central Excises and Salt Act. It criticized the authorities for not considering the financial hardship and prima facie case of the petitioners properly. The judgment emphasized the importance of thorough analysis and adherence to established principles in interpreting laws like the Central Excises and Salt Act. The court clarified that different firms should be treated as separate manufacturers and entitled to separate exemption limits, highlighting the failure of the adjudicating authority to follow this principle. en-us Thu, 15 Feb 1996 00:00:00 +0530 Fri, 25 Jun 2010 12:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44280 The court allowed both writ petitions and quashed the order directing the pre-deposit under the Central Excises and Salt Act. It criticized the authorities for not considering the financial hardship and prima facie case of the petitioners properly. The judgment emphasized the importance of thorough analysis and adherence to established principles in interpreting laws like the Central Excises and Salt Act. The court clarified that different firms should be treated as separate manufacturers and entitled to separate exemption limits, highlighting the failure of the adjudicating authority to follow this principle. Case-Laws Central Excise Thu, 15 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44280