https://www.taxtmi.com/caselaws?id=787750 Whether capacity based notifications and rules governing chewing tobacco packing machines exceed statutory power: the court applied the enabling principle that the legislature can prescribe factors and methods for capacity determination and held that identifying machine number and machine capacity, prescribing a formula tied to machine number, speed and retail price, and providing verification and determination procedures are within the legislative mandate. The rules were assessed against anti evasion objectives and standardization needs and were found prima facie intra vires and not manifestly arbitrary; no interim relief was granted. en-us Fri, 06 Mar 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787750 Whether capacity based notifications and rules governing chewing tobacco packing machines exceed statutory power: the court applied the enabling principle that the legislature can prescribe factors and methods for capacity determination and held that identifying machine number and machine capacity, prescribing a formula tied to machine number, speed and retail price, and providing verification and determination procedures are within the legislative mandate. The rules were assessed against anti evasion objectives and standardization needs and were found prima facie intra vires and not manifestly arbitrary; no interim relief was granted. Case-Laws Central Excise Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787750