https://www.taxtmi.com/caselaws?id=247753 The court upheld the validity of the 2008 Rules framed under Section 3A of the Central Excise Act, 1944, dismissing the challenge to the vires of Rule 9 and the substitution of the seventh proviso to Rule 9. The court ruled in favor of the respondent, finding no grounds for interference and emphasizing the legislative intent behind Section 3A to link the levy with actual production while determining annual capacity in advance. en-us Fri, 06 Jul 2012 00:00:00 +0530 Wed, 21 May 2014 20:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247753 The court upheld the validity of the 2008 Rules framed under Section 3A of the Central Excise Act, 1944, dismissing the challenge to the vires of Rule 9 and the substitution of the seventh proviso to Rule 9. The court ruled in favor of the respondent, finding no grounds for interference and emphasizing the legislative intent behind Section 3A to link the levy with actual production while determining annual capacity in advance. Case-Laws Central Excise Fri, 06 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247753