Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2015 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 827 - HC - Central ExciseDuty demand - Abatement under Rule 96ZQ(7) (e) of Central Excise Rules, 1994 - Held that:- In the decision reported in [2001 (12) TMI 95 - HIGH COURT OF JUDICATURE AT MADRAS], in the case of Beauty Dyers vs. Union of India, this Court has held that Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998; Rules framed under Notification Nos. 14/2000-C.E. (N.T.) and 19/2000-C.E. and Notification No. 2/99-C.E. are ultra vires of erstwhile Section 3A of the Central Excise Act, 1944. - In view of the order passed by this Court in the case of Beauty Dyers vs. Union of India reported in [2001 (12) TMI 95 - HIGH COURT OF JUDICATURE AT MADRAS] in and by which the Hot Air Stenter Independent Textile Processors Annual Capaciy Determinatin Rules, 1998 are held to be ultra vires of erstwhile Section 3A of the Central Excise Act, 1944, the questions of law raised in these two appeals become acadamic in nature - Appeal disposed of.
|