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2008 (11) TMI 261 - HC - Central ExciseRule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, notified under Notification No. 45/2000-C.E. (N.T.), dated 30-6-2000 and Section 4(1)(b) and Section 37(2)(i) of the Central Excise Act, 1944 - whether ultra vires as Articles 14 and 19(1)(g) and Articles 265 and 300-A of the Constitution of India? Held that:- The Central Government, by virtue of Section 37 of the Central Excise Act, 1944, has made the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, and notified the same under Central Excise Notification No. 45/2000-C.E. (N.T.), dated 30-6-2000, effective from 1st July, 2000. Therefore, the value of goods captively consumed has to be determined, when the price is not the sole consideration for sale, in accordance with Rule 8 of the Central Excise (Valuation) Rules, 2000, with effect from 1-7-2000. In such circumstances, the writ petitions preferred by the petitioners are unsustainable, as they are devoid of merits. In view of the limited prayer made on behalf of the petitioners it is observed that it goes without saying that the authorities concerned would take note of the Circular and the decision of the Larger Bench cited supra before deciding the issues arising for consideration, if they are found to be applicable at the relevant point of time. Therefore, no further orders are required to be passed. Hence, the writ petition stands closed with the above observations.
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