https://www.taxtmi.com/caselaws?id=45157 A date-based concessional excise duty classification was upheld as a valid means of protecting bona fide small manufacturers from misuse by larger units. The respondents failed to show, on their pleadings, that they fell within clause (d) of the notification or that they were otherwise eligible for the concession, so they were not entitled to the concessional rate. The Khadi and Village Industries Commission was held competent to make the recommendation contemplated by the notification because section 15 of the Khadi and Village Industries Commission Act, 1956 covers functions connected with the encouragement, development, promotion, and certification of village industries and their products. The appeals succeeded and the writ petitions were dismissed. en-us Thu, 04 Dec 1975 00:00:00 +0530 Tue, 05 Aug 2014 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45157 A date-based concessional excise duty classification was upheld as a valid means of protecting bona fide small manufacturers from misuse by larger units. The respondents failed to show, on their pleadings, that they fell within clause (d) of the notification or that they were otherwise eligible for the concession, so they were not entitled to the concessional rate. The Khadi and Village Industries Commission was held competent to make the recommendation contemplated by the notification because section 15 of the Khadi and Village Industries Commission Act, 1956 covers functions connected with the encouragement, development, promotion, and certification of village industries and their products. The appeals succeeded and the writ petitions were dismissed. Case-Laws Central Excise Thu, 04 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45157