https://www.taxtmi.com/caselaws?id=291461 Under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, licence conditions and rules may regulate manufacture, the place and process of production, and the proper levy and collection of duty. They do not, absent express authority, empower the licensing framework to restrict the number of medicinal preparations or the quantities a licensed manufacturer may produce. The stated regulatory purpose is excise administration, not the prevention of misuse for prohibition objectives. Any restrictive order imposed beyond that statutory purpose is without authority of law and cannot control consideration of licence applications. en-us Fri, 09 Oct 1964 00:00:00 +0530 Fri, 13 Nov 2020 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291461 Under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, licence conditions and rules may regulate manufacture, the place and process of production, and the proper levy and collection of duty. They do not, absent express authority, empower the licensing framework to restrict the number of medicinal preparations or the quantities a licensed manufacturer may produce. The stated regulatory purpose is excise administration, not the prevention of misuse for prohibition objectives. Any restrictive order imposed beyond that statutory purpose is without authority of law and cannot control consideration of licence applications. Case-Laws Central Excise Fri, 09 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291461