https://www.taxtmi.com/caselaws?id=340854 The court held that Rule 5 is intra vires Section 3A and does not violate Article 14. However, concerns were raised regarding Rule 96ZP(3) limiting the right to rebut the presumption of annual production under Section 3A(4). The court referred the matter to a larger bench for clarification, particularly on the vires of Rule 96ZP(3) and its implications on manufacturers' rights. en-us Fri, 24 Mar 2017 00:00:00 +0530 Tue, 09 Jan 2018 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340854 The court held that Rule 5 is intra vires Section 3A and does not violate Article 14. However, concerns were raised regarding Rule 96ZP(3) limiting the right to rebut the presumption of annual production under Section 3A(4). The court referred the matter to a larger bench for clarification, particularly on the vires of Rule 96ZP(3) and its implications on manufacturers' rights. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340854