TaxTMI 
TaxTMI 
1990 (11) TMI 149
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....gs Act. The petitioner claims to be a small manufacturer and had been claiming exemption from payment of excise duty or concessional payment of excise duty under various notifications issued by the respondents. The grievance of the petitioner is that the second respondent is refusing to release the goods manufactured from a factory wherein a number of loan licensees manufactured goods by stating t....
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....umption, (a) by a manufacturer, from one or more factories or (b) from any factory, by one or more manufacturers, had exceeded rupees two hundred lakhs in the preceding financial year. Provided that for the purposes of computing the aggregate value of clearances under this paragraph, the clearances of any excisable goods where a manufacturer affixes the specified goods with a brand name or trad....
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....no discussion on the question of the validity of the notification on the basis of the argument now advanced by the learned counsel for the petitioner. In fact, in those cases, only show cause notices were challenged and the Division Bench directed the parties to file their objections. Therefore, the judgment in the writ appeals certainly does not help the petitioner. Learned counsel then relies on....
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....ne particular unit while showing the owners of the other units as merely name lenders. This decision is no doubt on a similar notification as we are concerned with, but does not deal with the point but decides the case on actual evidence that was adduced. As I have already pointed out in the case before us we are concerned with the validity of the notification which provides for clubbing of the cl....