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of <h1>Appeal Dismissed: Rule 9A Valid under Central Excises and Salt Act</h1> The SC dismissed the appeal, finding Rule 9A not ultra vires Section 3 of the Central Excises and Salt Act, 1944, as it was previously decided in a ... - The Supreme Court dismissed the appeal as the main contention was covered by a previous decision regarding the levy and collection of duty under the Central Excises and Salt Act, 1944. The Court found that Rule 9A was not ultra vires Section 3 of the Act and therefore, the appeal was dismissed with no order as to costs.
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