Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1988 (12) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1988 (12) TMI 114 - SC - Central ExciseStriking down Clause (a) of the Proviso (3) of the Notification dated the 1st March, 1964 issued by the Union of India in the Ministry of Finance, under Rule 8(1) of the Central Excise Rules, 1944 and granting consequential relief Held that:- In the present case benefit of concessional rate was bestowed upon the entire group of assessees referred therein and by Clause (a) of Proviso (3) the group was divided into two classes without adopting any differentia having a rational relation to the object of the Notification, and the benefit to one class was withdrawn while retaining it in favour of the other. It must, therefore, be held that the impugned Clause (a) of the Proviso 3 of the Notification in question ultra vires and the benefit allowed by the notification is available to the entire group including the respondent. Appeal dismissed.
|