VIVEKANAKD MILLS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) This appeal by certificate under Article 133 (1) (a) of the Constitution granted by the High Court of Gujarat is directed against the judgment of the High Court dismissing the Special Civil Application 629/64 filed by the present appellants in which legality and validity of the two notices dated October 14, 1963 bearing No. 11/63 covering the period from July 15, 1963 to October 14, 1963 making a demand of Rs. 4,895.85 np. and the second notice dated January 21, 1964 bearing No. 1/64 covering the period from June 28, 1962 to July 14, 1963 making a demand of Rupees 47,017.75 np. were questioned on the ground that the case would be governed by Rule 10 of the Central Excise Rules 1944 and therefore the notices were beyond the prescribed period of limitation. The Union of India contested the petition contending that the case would be covered by Rule 10A.

(2.) The High Court held that the case would be governed by Rule 10-A and therefore, the contention that the notices were beyond the period of limitation was negatived. Hence this appeal by certificate.

(3.) Mrs. P. Shroff, learned counsel for the appellants very persuasively submittted that once the appellants were in a position to prove that gate passes were issued (under) Rule 52-A, it would appear that Rule 42 was complied with implying an assessment having been made and therefore, the case would be governed by Rule 10 and not R. 10-A. Consequently it was urged that the High Court was in error in holding that the case would be governed by Rule 10-A.