Delegated taxation notifications remain valid where parent power is unchallenged; applicability disputes must be raised before excise authorities.

A challenge to Notification No. 155 of 1972 under Rule 8 of the Central Excise Rules, 1944 failed because the parent statute and delegated rule-making power were not disputed. On that basis, the notification could not be struck down merely on a general plea that it was ultra vires. The Court distinguished validity of the notification from its application to particular goods, and held that any dispute on coverage or applicability must be pursued before the excise authorities under the Act. The notification was therefore treated as valid.

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Issues: Whether Notification No. 155 of 1972 dated 15 June 1972, issued under Rule 8 of the Central Excise Rules, 1944, was ultra vires the powers of the Central Government and therefore invalid.

Analysis: The challenge was confined to the legality of the notification itself. The Court noted that there was no challenge to the validity of Rule 8 or Section 3 of the Central Excises and Salt Act, 1944, and held that once the delegated rule-making power and the parent enactment were conceded, the attack on the notification on the ground of lack of power could not succeed. The Court further distinguished between a challenge to the validity of the notification and a contention that the petitioners' goods were not covered by it, observing that the latter question could be pursued before the excise authorities under the Act.

Conclusion: The notification was held to be valid and not ultra vires.

Final Conclusion: The petition was unsuccessful, and the petitioners were left to pursue any question regarding applicability of the notification before the excise authorities.

Ratio Decidendi: Where the parent statute and the delegated rule-making power are not challenged, a notification issued in exercise of that delegated power cannot be struck down merely on a general plea of ultra vires; disputes as to its applicability to particular goods must be raised before the appropriate authorities.

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