https://www.taxtmi.com/caselaws?id=44782 The court dismissed the writ petition challenging the legality of the proviso to a Central Excise Notification exempting cotton fabrics from excise duty. However, the petitioner was allowed to make a representation to the authorities to seek relief from the proviso. The court emphasized the government's power to regulate the economy through taxation laws and noted that setting up two units did not prejudice revenue or taxation powers. The authorities were directed to consider and dispose of the representation within three months, with no costs awarded in the judgment. en-us Tue, 29 Jul 1997 00:00:00 +0530 Sat, 03 Jul 2010 17:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44782 The court dismissed the writ petition challenging the legality of the proviso to a Central Excise Notification exempting cotton fabrics from excise duty. However, the petitioner was allowed to make a representation to the authorities to seek relief from the proviso. The court emphasized the government's power to regulate the economy through taxation laws and noted that setting up two units did not prejudice revenue or taxation powers. The authorities were directed to consider and dispose of the representation within three months, with no costs awarded in the judgment. Case-Laws Central Excise Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44782