https://www.taxtmi.com/caselaws?id=46907 Where entitlement to exemption under Notification No. 63/95-C.E. depends on mixed questions of fact and law, the writ court may decline to decide the issue at the threshold and leave it to the competent excise authority. The court noted that the pending adjudication under Section 11A required examination of the workshop's registration under the Factories Act, the effect of earlier tribunal findings, and the scope of res judicata. Pending that decision, the interim arrangement permitting removal of goods on execution of bond, with accounts maintained and duty liability undertaken, was allowed to continue until adjudication was completed expeditiously. en-us Wed, 24 Dec 2003 00:00:00 +0530 Sat, 24 Jul 2010 15:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46907 Where entitlement to exemption under Notification No. 63/95-C.E. depends on mixed questions of fact and law, the writ court may decline to decide the issue at the threshold and leave it to the competent excise authority. The court noted that the pending adjudication under Section 11A required examination of the workshop's registration under the Factories Act, the effect of earlier tribunal findings, and the scope of res judicata. Pending that decision, the interim arrangement permitting removal of goods on execution of bond, with accounts maintained and duty liability undertaken, was allowed to continue until adjudication was completed expeditiously. Case-Laws Central Excise Wed, 24 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46907