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2006 (4) TMI 138 - HIGH COURT OF GUJARAT AT AHMEDABADExtract: .......ntral Excise Rules, 1944 produced at Annexure-E is hereby set aside. The prayer made by the petitioners to declare that Rules 221 and 225 of the Central Excise Rules, 1944 are ultra vires the Central Excises and Salt Act, 1944 is rejected as not pressed. Rule is made absolute to the extent indicated hereinabove. There shall be no order as to costs.
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