Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1989 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1989 (4) TMI 79 - SC - Central ExciseWhether Rule 10A of the Rules, as it stood at the relevant time, was valid or not? Held that:- The validity of the delegated legislation is generally a question of vires, that is, whether or not the enabling power has been exceeded or otherwise wrongfully exercised. Scrutinising the provisions of Rule 10A in the light of the above principles and pronouncements of this Court, we have no doubt that Rule 10A of the Rules, as it existed at the relevant time, was valid and not ultra vires the rule making power. Demand notices lawfully issued under the rule by the competent authority could not, therefore, be challenged on the ground of the Rule 10A itself being ultra vires. Whether those could be challenged on any other ground must necessarily depend on the facts and circumstances of the case. The High Court having proceeded on the basis that Rule 10A was not available to support the demand notice, we set aside the impugned order of the High Court, allow the appeal, and remand the case to the High Court for disposal in accordance with law.
|