Rule 8 of Tobacco Packing Machine Rules 2010 is valid: Delhi High Court

Gopal Corporates LLP Vs Commissioner Delhii-East (Delhi High Court) Delhi High Court held that Rule 8 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules 2010 is not ultra vires to Section 3A of the Central Excise Act. Facts- The appeal is preferred under Section 35G of the Central Excise Act, 1944 challenging an order dated 02 November 2017 passed by the and which has in essence affirmed the Order in Original as well as the view as taken by the appellate authority. The issue arises out of the quantum of duty which the appell...