https://www.taxtmi.com/caselaws?id=42677 A challenge to Notification No. 155 of 1972 under Rule 8 of the Central Excise Rules, 1944 failed because the parent statute and delegated rule-making power were not disputed. On that basis, the notification could not be struck down merely on a general plea that it was ultra vires. The Court distinguished validity of the notification from its application to particular goods, and held that any dispute on coverage or applicability must be pursued before the excise authorities under the Act. The notification was therefore treated as valid. en-us Fri, 28 Jun 1985 00:00:00 +0530 Sat, 12 Jun 2010 15:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42677 A challenge to Notification No. 155 of 1972 under Rule 8 of the Central Excise Rules, 1944 failed because the parent statute and delegated rule-making power were not disputed. On that basis, the notification could not be struck down merely on a general plea that it was ultra vires. The Court distinguished validity of the notification from its application to particular goods, and held that any dispute on coverage or applicability must be pursued before the excise authorities under the Act. The notification was therefore treated as valid. Case-Laws Central Excise Fri, 28 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42677