HRUSHIKESH PANDA Vs. UNION OF INDIA

JUDGEMENT

(1.) MR Rajiv Nanda, learned counsel appears on behalf of the Union of India and states, on instructions that the power would be filed by next Tuesday. Upon such an undertaking, the matter is taken up for hearing with due opportunity of hearing to the Union of India as well.

(2.) PRESENTLY , the matter under consideration involves a short question as regards the true effect of Rule 221 read with Rule 3 of the Central Excise Rules, 1944 (for short "the Rules"). For convenience sake, Rule 221 and Rule

(3.) WE ourselves thought it prudent to examine the issue under consideration and on close scrutiny of the Rules, we are, however, unable to record our concurrence with the submissions of Mr. Das. The obligation under Rule 221 is an independent obligation without being inhibited by the provisions under Rule 3. Rule 221 is in the form of the declaration for compliance with the required formalities as is envisaged under the law.