https://www.taxtmi.com/caselaws?id=288656 The court dismissed the petitions, holding that the petitioners were considered manufacturers under the Central Excise and Salt Act, 1944, the cotton fabrics in question attracted the provisions of Rules 7 and 9, the constitutional validity of Section 3 and Rules 7 and 9 was upheld, and the demand for duty was not time-barred under Rule 10. en-us Fri, 31 Jul 1964 00:00:00 +0530 Sat, 20 Jun 2020 15:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288656 The court dismissed the petitions, holding that the petitioners were considered manufacturers under the Central Excise and Salt Act, 1944, the cotton fabrics in question attracted the provisions of Rules 7 and 9, the constitutional validity of Section 3 and Rules 7 and 9 was upheld, and the demand for duty was not time-barred under Rule 10. Case-Laws Central Excise Fri, 31 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288656