https://www.taxtmi.com/caselaws?id=45627 The High Court upheld the decision regarding the interpretation of exemption provisions in notifications, affirming that loan licensees cannot be considered separate manufacturers for exemption limits. The Court emphasized the government's discretion in granting exemptions and dismissed the writ appeals challenging show cause notices and exemption provisions. Additionally, the Court clarified the jurisdiction and scope of appeal before CEGAT, affirming the decisions of the learned single Judge and Division Bench. en-us Thu, 04 Apr 1996 00:00:00 +0530 Mon, 12 Jul 2010 18:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45627 The High Court upheld the decision regarding the interpretation of exemption provisions in notifications, affirming that loan licensees cannot be considered separate manufacturers for exemption limits. The Court emphasized the government's discretion in granting exemptions and dismissed the writ appeals challenging show cause notices and exemption provisions. Additionally, the Court clarified the jurisdiction and scope of appeal before CEGAT, affirming the decisions of the learned single Judge and Division Bench. Case-Laws Central Excise Thu, 04 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45627