Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2022 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 1331 - HC - Central ExciseConstitutional Validity of provisions of Rule 5 of the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997 - ultra vires the provisions of Section 3A of the Central Excise and Salt Act, 1944 or not - violative of Article 14 of the Constitution of India or not - HELD THAT:- It has been brought to the notice of this Court that the issue involved in the present writ petition is covered by the decision of the Supreme Court in COMMISSIONER OF C. EX. & CUSTOMS VERSUS VENUS CASTINGS (P) LTD. [2000 (4) TMI 37 - SUPREME COURT] where it was held that If the entire enactment is read as a whole indicates the purpose and that purpose is carried out by the rules, the same cannot be stated to be ultra vires of the provisions of the enactment. Therefore, it is made clear that the manufacturers, if they have availed of the procedure under Rule 96ZO(3) at their option, cannot claim the benefit of determination of production capacity under Section 3A(4) of the Act which is specifically excluded. The present writ petition is disposed off.
|