https://www.taxtmi.com/caselaws?id=40876 The court upheld the validity of sections 3(2) and 3(3) of the Central Excises and Salt Act, 1944, stating that they did not suffer from excessive delegation. However, the fixation of tariff value for liquid chlorine at Rs. 500/- per metric tonne was deemed arbitrary and not in line with statutory guidelines. The court quashed the notifications fixing the tariff value, directing the excise authorities to assess duty based on invoice value, refund any excess collected, discharge the bank guarantee, and refund the security amount to the petitioner. No costs were awarded. en-us Sun, 16 Mar 1980 00:00:00 +0530 Sat, 15 May 2010 14:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40876 The court upheld the validity of sections 3(2) and 3(3) of the Central Excises and Salt Act, 1944, stating that they did not suffer from excessive delegation. However, the fixation of tariff value for liquid chlorine at Rs. 500/- per metric tonne was deemed arbitrary and not in line with statutory guidelines. The court quashed the notifications fixing the tariff value, directing the excise authorities to assess duty based on invoice value, refund any excess collected, discharge the bank guarantee, and refund the security amount to the petitioner. No costs were awarded. Case-Laws Central Excise Sun, 16 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40876