https://www.taxtmi.com/caselaws?id=165597 A challenge that a delegated notification or explanation exceeds the rule-making power and conflicts with the charging provision is not a challenge to constitutional validity in the strict sense, so the High Court could examine it. The writ petition was also not barred by alternative remedies because the appellate and revisional authorities could not declare the notification ultra vires, making those remedies ineffective. On merits, the explanation to the exemption notification was struck down because it used a deeming fiction to treat footwear made by a small manufacturer as manufactured by another person merely due to branding or purchase, thereby shifting excise incidence away from the real manufacturer and beyond Rule 8(1) and Section 3. The consequential trade notice and demand notice fell with it. en-us Fri, 14 Oct 1977 00:00:00 +0530 Sat, 02 Aug 2014 14:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165597 A challenge that a delegated notification or explanation exceeds the rule-making power and conflicts with the charging provision is not a challenge to constitutional validity in the strict sense, so the High Court could examine it. The writ petition was also not barred by alternative remedies because the appellate and revisional authorities could not declare the notification ultra vires, making those remedies ineffective. On merits, the explanation to the exemption notification was struck down because it used a deeming fiction to treat footwear made by a small manufacturer as manufactured by another person merely due to branding or purchase, thereby shifting excise incidence away from the real manufacturer and beyond Rule 8(1) and Section 3. The consequential trade notice and demand notice fell with it. Case-Laws Central Excise Fri, 14 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165597