https://www.taxtmi.com/caselaws?id=263483 Rule 5 of the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997 was examined against Article 14 and Section 3A of the Central Excise Act, 1944. The Court accepted that Section 3A creates a complete capacity-based levy scheme for notified goods, with rules for determining annual capacity and redetermination where actual production is lower. Rule 5, which adopts 1996-97 actual production when it exceeds the capacity fixed under Rule 3(3), was treated as consistent with that statutory object. The Court held that a fiscal classification is valid if it is reasonable and has a rational nexus with the legislative purpose, and found Rule 5 neither arbitrary nor beyond the rule-making power. en-us Fri, 27 Sep 2013 00:00:00 +0530 Tue, 16 Feb 2016 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263483 Rule 5 of the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997 was examined against Article 14 and Section 3A of the Central Excise Act, 1944. The Court accepted that Section 3A creates a complete capacity-based levy scheme for notified goods, with rules for determining annual capacity and redetermination where actual production is lower. Rule 5, which adopts 1996-97 actual production when it exceeds the capacity fixed under Rule 3(3), was treated as consistent with that statutory object. The Court held that a fiscal classification is valid if it is reasonable and has a rational nexus with the legislative purpose, and found Rule 5 neither arbitrary nor beyond the rule-making power. Case-Laws Central Excise Fri, 27 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263483