DINESH MILLS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) * * * *

(2.) IT is not disputed that in consequence of the order passed by the Assistant Collector the notices were issued to the plaintiff under Rule 10 of the Rules (Central Excise Rules 1944 demanding the duty found due from it as indicated in that order. In this connection it is argued by the learned Advocate General that the excise authorities were not justified in issuing the notice of demand under Rule 10-A of the Rules as according to him in the present case Rule 10 was applicable. The above rules provide as under: