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2016 (6) TMI 772 - HC - Central ExciseLevy of excise duty - manufacture - whether food cooked and served in Hotels and Restaurants are excisable - SSI exemption - whether the value of the food sold in Restaurants should be taken into account to compute the aggregate value of clearances so as to decide the eligibility of availing the exemption provided under the Notification 8/2003-CE, dated 01.03.2003 - Maintainability of writ petition - alternative appellate remedy. Held that:- it is seen that the case of the petitioner itself largely rests upon the decision in the case of Indian Hotels Co., Ltd., & Ors., [2000 (8) TMI 5 - SUPREME Court]. The said decision arose under the provision of the Income Tax Act and the matter pertains only to the flight kitchen operated by the appellant Hotel. Therefore, the Hon'ble Supreme Court did not deal with the other contentions. - the petitioner cannot rest his case solely based on the interpretation given by the Hon'ble Supreme Court in the case of Indian Hotels Co., Ltd., & Ors., case, which arose under the Income Tax Act. As rightly pointed out by the learned Senior Standing counsel appearing for the respondent what the petitioner seeks to agitate is a disputed question of fact and such disputed questions would not be normally adjudicated in a Writ Petition, more particularly, when it involves a taxation statue. Therefore, the petitioner has not made out any grounds to entertain a Writ Petition as against the impugned order. Writ petition dismissed - Decided against the assessee.
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