GOVERNMENT OF INDIA Vs. REICHOLD CHEMICALS INDIA LIMITED

JUDGEMENT

(1.) THIS is an appeal against the order of Ramanujam, J. , dated 4th November, 197 7 allowing W P. No. 3374 of 1973. Admittedly, the demand was made by the appellants herein under Rule 10-A of the Central Excise Rules, 1944. Equally admittedly, a Bench of this Court inmessrs Chemical Enterprises (P) Ltd. v. The collector of Central Excise, Madrasandmessrs Agarwal Brothers, Madras 1v. Union of India, represented by the Joint Secretary, Ministry of Finance, Department of Revenue and Insurance, New Delhi and two others (W. P. No. 268 of 1973 and 419 of 1970)- has struck down the above rules. The learned Judge following the said bench decision has allowed the present writ petition.

(2.) THE learned counsel for the appellants contends that at the relevant time, there was a provision in the statute that the rules will have effect as if enacted in the statute and that aspect was not considered by the Bench of this Court in the above cases and, therefore, on that ground we should admit the appeal.