DHARIWAL INDUSTRIES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Hearing Expedited. Issue notice to the Attorney General.

(2.) So far as question of grant of interim relief is concerned, perusal of prayer clauses of the petition shows that the Petitioner is praying for interim relief in following terms :

(3.) The Petitioner, thus, seeks stay of the operation of the notifications which are mentioned in the prayer clause. Perusal of those notifications shows that the notifications have been issued in exercise of powers conferred by sub- section (a) of Section 3 of the Central Excise Act. Perusal of the provision of Section 3(a) of the Act shows that it is by the notifications which are mentioned in the above quoted prayer clause that effect is given to the provisions contained in Section 3(a). Thus, if, interim relief staying the operation of the notifications is granted, Section 3(a) of the Central Excise Act which is inserted in the statute by the Finance Act, 2008 itself becomes incapable of being implemented. Thus, the net result of grant of interim relief, in terms of which it is sought, is that the statutory enactment itself will become inoperative.