https://www.taxtmi.com/caselaws?id=45271 Under the Central Excises and Salt Act, 1944, the taxable event is manufacture or production, while the timing of payment and collection may validly be linked to removal of goods for administrative convenience. Applying that scheme, Rule 9A of the Central Excise Rules was treated as consistent with Section 3 of the Act and not repugnant to the statutory framework. The challenge that Rule 9A was ultra vires therefore failed, and the appeal was dismissed. en-us Tue, 17 Jan 1995 00:00:00 +0530 Fri, 09 Jul 2010 15:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45271 Under the Central Excises and Salt Act, 1944, the taxable event is manufacture or production, while the timing of payment and collection may validly be linked to removal of goods for administrative convenience. Applying that scheme, Rule 9A of the Central Excise Rules was treated as consistent with Section 3 of the Act and not repugnant to the statutory framework. The challenge that Rule 9A was ultra vires therefore failed, and the appeal was dismissed. Case-Laws Central Excise Tue, 17 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45271