https://www.taxtmi.com/caselaws?id=45817 Higher excise duty under the power-loom notification applied only where manufacture began after acquiring looms from another legally distinct person. A partnership firm is not a separate person in law for this purpose, and division of jointly owned looms between the same individual partners after dissolution did not amount to acquisition from another person. On that reading, the proviso enhancing duty could not be invoked against the petitioners, and the demand for the higher levy was invalid. The legal effect is that transfer language in excise notifications must be strictly satisfied before an enhanced rate can be imposed. en-us Tue, 31 Mar 1964 00:00:00 +0530 Wed, 14 Jul 2010 10:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45817 Higher excise duty under the power-loom notification applied only where manufacture began after acquiring looms from another legally distinct person. A partnership firm is not a separate person in law for this purpose, and division of jointly owned looms between the same individual partners after dissolution did not amount to acquisition from another person. On that reading, the proviso enhancing duty could not be invoked against the petitioners, and the demand for the higher levy was invalid. The legal effect is that transfer language in excise notifications must be strictly satisfied before an enhanced rate can be imposed. Case-Laws Central Excise Tue, 31 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45817