https://www.taxtmi.com/caselaws?id=45956 Entitlement to excise duty exemption under Notification No. 59/1994 depended on disputed factual questions, including the nature and classification of the goods and the effect of use of the same brand name by different units. Because those matters had not been examined on evidence by the adjudicating authority, the High Court held that the exemption claim could not be conclusively decided in writ proceedings. The merits findings of the Single Judge were set aside and the matter was remitted to the Assistant Collector for fresh adjudication after hearing the appellants. en-us Wed, 27 Jun 2001 00:00:00 +0530 Wed, 14 Jul 2010 18:15:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45956 Entitlement to excise duty exemption under Notification No. 59/1994 depended on disputed factual questions, including the nature and classification of the goods and the effect of use of the same brand name by different units. Because those matters had not been examined on evidence by the adjudicating authority, the High Court held that the exemption claim could not be conclusively decided in writ proceedings. The merits findings of the Single Judge were set aside and the matter was remitted to the Assistant Collector for fresh adjudication after hearing the appellants. Case-Laws Central Excise Wed, 27 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45956