https://www.taxtmi.com/caselaws?id=246207 Rule 3 of the Hot Air Stenter Independent Textile Processor Annual Capacity Determination Rules was treated as a valid implementing measure under Section 3A of the Central Excise Act, 1944 because the statutory scheme authorises levy on annual production capacity and provides safeguards, including reduction and refund where actual production is lower. The Tribunal was not justified in disregarding that framework by holding the rule ultra vires and setting aside the assessment. The Tribunal's order was therefore unsustainable, and the revenue authorities' orders were restored. en-us Fri, 22 Jul 2011 00:00:00 +0530 Fri, 18 Apr 2014 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246207 Rule 3 of the Hot Air Stenter Independent Textile Processor Annual Capacity Determination Rules was treated as a valid implementing measure under Section 3A of the Central Excise Act, 1944 because the statutory scheme authorises levy on annual production capacity and provides safeguards, including reduction and refund where actual production is lower. The Tribunal was not justified in disregarding that framework by holding the rule ultra vires and setting aside the assessment. The Tribunal's order was therefore unsustainable, and the revenue authorities' orders were restored. Case-Laws Central Excise Fri, 22 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246207