https://www.taxtmi.com/caselaws?id=46456 Rule 7A of the Central Excise Rules, 1944 was upheld as valid because Section 3(1) of the Central Excise Act, 1944 permits excise duty on goods produced or manufactured in India to be levied and collected in the prescribed manner. The rules, including Rules 7A, 9A and 9C, merely adjusted the stage of collection and the person from whom duty was recovered; they did not alter the nature of the levy. Since the duty remained referable to manufacture of molasses, recovery from the procurer of molasses in a khandsari sugar factory did not convert it into a purchase tax or exceed the rule-making power. en-us Tue, 12 Dec 2000 00:00:00 +0530 Wed, 21 Jul 2010 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46456 Rule 7A of the Central Excise Rules, 1944 was upheld as valid because Section 3(1) of the Central Excise Act, 1944 permits excise duty on goods produced or manufactured in India to be levied and collected in the prescribed manner. The rules, including Rules 7A, 9A and 9C, merely adjusted the stage of collection and the person from whom duty was recovered; they did not alter the nature of the levy. Since the duty remained referable to manufacture of molasses, recovery from the procurer of molasses in a khandsari sugar factory did not convert it into a purchase tax or exceed the rule-making power. Case-Laws Central Excise Tue, 12 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46456