https://www.taxtmi.com/caselaws?id=42424 Rule 10A of the Central Excise Rules was upheld as a valid residuary machinery provision for recovering excise duty short-levied or not levied. The Court held that, read with the Act's levy and collection scheme under Sections 3 and 37, the rule was traceable to the general rule-making power and did not exceed the enabling statute. Prior decisions treating Rule 10A as applicable were noted, and the Court applied the principle that delegated legislation is invalid only when it goes beyond the authority conferred by the parent Act. The demand notices issued under Rule 10A could therefore not be struck down on the ground of ultra vires. en-us Wed, 12 Apr 1989 00:00:00 +0530 Wed, 23 Jul 2014 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42424 Rule 10A of the Central Excise Rules was upheld as a valid residuary machinery provision for recovering excise duty short-levied or not levied. The Court held that, read with the Act's levy and collection scheme under Sections 3 and 37, the rule was traceable to the general rule-making power and did not exceed the enabling statute. Prior decisions treating Rule 10A as applicable were noted, and the Court applied the principle that delegated legislation is invalid only when it goes beyond the authority conferred by the parent Act. The demand notices issued under Rule 10A could therefore not be struck down on the ground of ultra vires. Case-Laws Central Excise Wed, 12 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42424