https://www.taxtmi.com/caselaws?id=45789 The court dismissed the petitioner's challenge to excise duty collection exceeding a specified limit, rejecting claims of discriminatory classification and ownership change impact on duty assessment. The court upheld the notification's validity based on production levels, emphasizing legislative discretion in tax matters. It ruled that ownership changes do not affect duty rates, and informal agreements do not supersede statutory rules. The petition was dismissed with costs, affirming duty collection as per the notification. en-us Mon, 02 Apr 1973 00:00:00 +0530 Tue, 13 Jul 2010 17:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45789 The court dismissed the petitioner's challenge to excise duty collection exceeding a specified limit, rejecting claims of discriminatory classification and ownership change impact on duty assessment. The court upheld the notification's validity based on production levels, emphasizing legislative discretion in tax matters. It ruled that ownership changes do not affect duty rates, and informal agreements do not supersede statutory rules. The petition was dismissed with costs, affirming duty collection as per the notification. Case-Laws Central Excise Mon, 02 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45789