G.T.C. INDUSTRIES LTD (NOW KNOWN AS GOLDEN TOBACCO LIMITED) THR. MANAGER LEGAL Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) These appeals, by special leave, challenge the judgment and order dtd. 28/8/2009 rendered by the Delhi High Court (hereafter 'the High Court ', for short) while disposing of 5 (five) writ petitions, viz. WP(C) Nos. 1854 and 1895 to 1898 of 1992.

(2.) The High Court, for the reasons assigned in the impugned judgment, declared sec. 9-D of the Central Excise and Salt Act, 1944 (hereafter 'Excise Act ', for short) as intra vires while dismissing the writ petitions.

(3.) In course of hearing before us, Mr. S.K. Bagaria, learned senior counsel appearing for the appellants, did not even attempt to assail the reasons assigned by the High Court for up-holding the constitutional validity of sec. 9-D of the Excise Act. However, Mr. Bagaria argued that by a judgment and order dtd. 25/4/2008, this Court had remitted the matters back to the High Court for consideration thereof afresh. In view of the judicial mandate, while deciding the writ petitions afresh on remand, the High Court could not have limited its decision only to the issue relating to vires of sec. 9-D. The writ petitions, as amended, also raised the issue as to how the essential pre-requisites of sec. 9-D were breached by the department in the adjudication orders. The effect of the principles and pre-requisites laid down by the High Court for invocation of sec. 9-D vis-a-vis the appellants ' case could not have been left undecided.