https://www.taxtmi.com/caselaws?id=41034 Rule 9-A of the Central Excise Rules, 1944 was upheld as consistent with the charging scheme of the Central Excises and Salt Act, 1944 because the Act imposed duty on manufactured goods while leaving the manner of levy and collection to rules. The Court accepted that using the date of actual removal as the point for applying the rate of duty fit the statutory scheme, including the valuation framework in section 4 and legislative supervision through the laying requirement. The challenge based on excessive delegation failed because the Act fixed the basic policy and rate, and the rule operated only as a procedural mechanism for levy and collection. en-us Sat, 16 Jan 1982 00:00:00 +0530 Thu, 20 May 2010 11:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41034 Rule 9-A of the Central Excise Rules, 1944 was upheld as consistent with the charging scheme of the Central Excises and Salt Act, 1944 because the Act imposed duty on manufactured goods while leaving the manner of levy and collection to rules. The Court accepted that using the date of actual removal as the point for applying the rate of duty fit the statutory scheme, including the valuation framework in section 4 and legislative supervision through the laying requirement. The challenge based on excessive delegation failed because the Act fixed the basic policy and rate, and the rule operated only as a procedural mechanism for levy and collection. Case-Laws Central Excise Sat, 16 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41034