https://www.taxtmi.com/caselaws?id=44955 The High Court dismissed the writ petition challenging a notification withdrawing an exemption under the Central Excise Act. The Court held that the petitioner failed to establish jurisdiction as the cause of action did not arise within the state where the Court is located. Additionally, the Court found the petitioner's claim of a violation of Article 14 unfounded, emphasizing the wide discretion of the Central Government in granting exemptions. The Court concluded that the petitioner could not revive the earlier repealed notification and that the discretion to grant exemptions rests with the Central Government. en-us Fri, 20 Feb 1998 00:00:00 +0530 Wed, 07 Jul 2010 12:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44955 The High Court dismissed the writ petition challenging a notification withdrawing an exemption under the Central Excise Act. The Court held that the petitioner failed to establish jurisdiction as the cause of action did not arise within the state where the Court is located. Additionally, the Court found the petitioner's claim of a violation of Article 14 unfounded, emphasizing the wide discretion of the Central Government in granting exemptions. The Court concluded that the petitioner could not revive the earlier repealed notification and that the discretion to grant exemptions rests with the Central Government. Case-Laws Central Excise Fri, 20 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44955