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2016 (7) TMI 724 - HC - Central ExciseProduction capacity based duty - Sec.3A of the Central Excise Act, 1944 - Held that:- R.5 of the Rules,1997 is neither in violation of Art.14 of the Constitution of India nor ultra vires to Sec.3A of the Act,1944. The parties will abide by the final outcome of the pending proceedings before the Apex Court and the petitioner, apart from validity of R.5 of the Rules,1997 which we too have held to be intra vires to Art.14 of of the Constitution of India, will be at liberty to contest the other issues before the Commissioner (Appeals) or the CESTAT, as the case may, if he so wishes and in these terms, the present writ petition stands disposed of.
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